IAS 1 Presentation of Financial Statements 和 IFRS 5都提供了列报终止经营的模板: 可见,持续经营部门的业绩是一行行(line by line)细分出来列示在SoPL&OCI里的。这样就使得持续经营和终止经营的业绩被分开列示(那么在考试中,需要用workings来展示Profit/ Loss for the year from discontinued operations的计算)。
NBH:IS:Profit/Loss For the Year在12-01-2018达47,767.000百万匈牙利福林,相较于12-01-2017的38,293.000百万匈牙利福林有所增长。NBH:IS:Profit/Loss For the Year数据按年更新,12-01-2000至12-01-2018期间平均值为14,483.000百万匈牙利福林,共19份观测结果。该数据
A fair value measurement and its movement in the profit or loss for the year, including the financial liabilities of transactions for financial liabilities and to fair value measurement and its movement in the profit or loss for the year, the financial liabilities for the follow-up with fair va...
(a) The statement of profit or loss for the year ended 31 May 20X5 shows the following. $'000 Operating profit 1,042 Interest payable(10) Profit before taxation 1,032 Taxation(180) Profit for financial year852 (b) During the year dividends paid were $270,000. ...
The statements of financial position of Nedburg Co include the following extracts: Statements of financial position as at 30 September 20X2 20X1 m Non-current liabilities Deferred tax 310 140 Current liabilities Taxation 130 160 The tax charge in the statement of profit or loss for the year end...
The statements of financial position of Nedburg Co include the following extracts: Statements of financial position as at 30 September 20X2 20X1 Non-current liabilities m Deferred tax Current liabilities 310 140 Taxation 130 160 The tax charge in the statement of profit or loss for the year end...
The table below shows the consolidated net asset/(liabilities) value, consolidatedprofit/(loss)before taxandconsolidatedprofit/(loss) after tax of Shui Pang for the financial years ended 31 December 2007 and 31 December 2006 respectively: For the financial year ended ...
In the initial financial liabilities is recognized as a fair value measurement and its movement in the profit or loss for the year of financial liabilities and other financial liabilities. 翻译结果5复制译文编辑译文朗读译文返回顶部 Financial debt in initial confirmation when classifies for includes works...
For financial assets carried at amortised cost, an impairment loss is recognised in profit or loss when there is objective evidence that the asset is impaired, and [...] equitynet.com.hk 就以攤銷成本入賬之財 務資產而言,減值虧損將於有客觀證據證明資產出現減值 時 在 損 益賬 確認 , 而...
The profit and loss (P&L) statement is a financial statement that summarizes the revenues, costs, and expenses incurred during a specified period.