[...]event occurring after the impairment losses was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the asset at the date the impairment is reversed does not exceedwhattheamortised cost would have been had the im...
receivables are subsequently carried at amortised cost using the effective interest method. asiasat.com 貸款及應收賬項其後採用 有效利息法按攤銷成本列賬。 asiasat.com Subsequently, Albania, Angola, Argentina, Australia, Bangladesh, Belgium, Benin, Bulgaria, Burkina Faso, Burundi, China, Congo, ...
Unlike the equity where the payment by the issuer is only be expected during the solvency, the debt must be paid when due as prescribed by the debt contracts. Normally the debts are in the form of deposits, loan, bonds, payables and receivables. According to IFRS 9, the debts should be ...
Accordingly boundary scan provides a solution to many test problems at a cost that can be amortised over several test arenas from development through production test to field test. In all of these environments, boundary scan provides an effective solution, both in terms of performance and...
aTrade and other receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less provision for impairment. 贸易和其他可接收最初被认可在公平的价值和随后被测量在被折旧的费用运用有效的兴趣方法,向损伤的较少供应。 [translate] a...
directly to equity to gain on a sale between sales the difference is the extent that the and leaseback proceeds and deferred and grant has been transaction carrying amount is amortised as an capitalised as part where the deferred and adjustment of of the cost of an leaseback is a amortised ...
This high proportion of takeovers with no recorded goodwill is unexpected as it indicates that the cost of acquisition in these takeovers is exactly equal to the fair value of the identifiable net assets acquired. This finding suggests that bidding firms' managers may be using their discretion to...