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08:05 Apr 4, 2020 |
Polish to English translations [PRO] Bus/Financial - Accounting / raport firmy | |||||||
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| Selected response from: TranslateWithMe Poland Local time: 15:25 | ||||||
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4 | charged to the net profit/loss for the period |
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charged to the net profit/loss for the period Explanation: może tak? Własne doświadczenie -------------------------------------------------- Note added at 1 hr (2020-04-04 09:09:22 GMT) -------------------------------------------------- The liability is recorded at fair value and is adjusted to its present value in subsequent periods and the amount of the accretion is .... charged to profit or loss in the period http://www.annualreports.com/HostedData/AnnualReportArchive/... -------------------------------------------------- Note added at 1 hr (2020-04-04 09:11:08 GMT) -------------------------------------------------- Impairment of Financial Assets If it is probable that the holder of a financial asset that is carried at amortised cost (loans, receivables and held-tomaturity investments) will not be able to collect all of the principal and interest amounts due according to the original contractual terms, IAS 39 (r2000) requires that an impairment or bad debt loss be recognised. The impairment calculation compares the carrying amount of the financial asset with the discounted present value of the currently estimated amounts and timings of payments. Thus, impairment is recognised if any interest or principal payments are reduced, forgiven or delayed. The financial instrument’s original effective interest rate is the rate to be used for discounting. Any impairment loss is ..... charged to net profit or loss for the period https://www.iasplus.com/en/binary/dttpubs/ifrsguide2002full.... |
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