GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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11:43 Sep 12, 2006 |
English to Russian translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Yelena Pestereva Israel | ||||||
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Summary of answers provided | ||||
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4 | см. ниже |
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4 | см. ниже |
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см. ниже Explanation: 1. Both "potential" and "first-time adoption" are functioning here as adjectives modifying "exemption." Though normally you're right: when discussing the concept of "first-time adoption," "first-time" alone is the adjective that modifies "adoption" I wish I knew why we love to take perfectly good nouns and turn them into adjectives without even the courtesy of adding an adjectival ending, because it confuses the heck out of people! 2.I think you're better off sticking with "restating," though I am not an accountant. This document talks about the requirement for a first-time adopter to "restate the opening balance sheet" so perhaps that is a set term: http://www.iasplus.com/iasplus/ifrs1summary.pdf#search="firs... Hope this helps.... |
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см. ниже Explanation: Цель проекта -- расмотреть возможность использования освобождения от перерасчета.... предусматриваемого положением о первом применении МСФО -------------------------------------------------- Note added at 17 hrs (2006-09-13 04:47:14 GMT) -------------------------------------------------- Рассмотреть, конечно. -------------------------------------------------- Note added at 17 hrs (2006-09-13 04:48:02 GMT) -------------------------------------------------- Это положение содержится в МСФО-1. |
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