Assets. Resources controlled as a result of past transactions that are expected to provide future economic benefits.Liabilities.Obligations as a result of past events that are expected to require an outflow of
The historical cost of the properties will be less relevant than their current value. 历史成本和他们的现时成本很少有相关性。 Under current cost accounting, goods sold are charged to profit or loss at replacement cost. 在现时成本会计下,货物被以重整成本价被出售,并被计入当期损益。 5、The advanta...
IFRS 6 provides guidance on accounting for exploration and evaluation expenditures, including the recognition of exploration and evaluation assets. The following are specifically excluded from its scope: expenditures incurred before legal rights of exploration are obtained, and expendi...
6.3 Deletion of the cost exception for derivative financial liabilities 34 34 35 36 37 7 Embedded derivatives 7.1 Overview 7.2 Host contracts that are financial assets in the scope of IFRS 9 38 38 38 7.3 Host contracts that are not financial assets in the scope of IFRS 9 38 8 ...
The Consolidated Financial Statements have been prepared on a historical cost basis, except for certain items such as: (i) derivative financial instruments, which are measured at fair value; (ii) available-for-sale financial assets, which are measured at fair value; (iii) accumulating Money ...
A number of different measurement bases are employed to different degrees and in varying combinations in financial statements. They include the following: 财务报表中,不同程度和组合有不同的计量基础。包括: (a) Historical cost 历史成本 (b) Current cost 现行成本; ...
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3.3IFRS 9 effect on the relationship between hedge accounting usage and capital investment Studies relating to hedge accounting rules covered by the IFRS 9 are few if compared to those related to the IAS 39 or the SFAS 133Footnote13treatments. Most of them are descriptive and they only theoretic...
The Consolidated Financial Statements have been prepared on a historical cost basis, unless otherwise indicated. They are prepared and reported in euro ("€") and all values are rounded to the nearest million appropriately. Due to rounding, numbers presented may not add up precisely to the ...
When price changes are significant, margins based on current cost may be more useful for predicting future margins than margins based on historical cost. 与历史成本不同,当前成本反映了消费或履行时的价格。当价格变化显著时,基于当前成本的利润率可能比基于历史成本的利润率更有助于预测未来的利润率。