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narava nadomestila določa njegovo poznejšo računovodsko obravnavo.
the nature of the consideration determines its subsequent accounting treatment.
Last Update: 2010-09-03
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(f) kasnejše računovodsko obravnavanje finančnega sredstva in neopredmetenega sredstva; in
(f) subsequent accounting treatment of a financial asset and an intangible asset; and
Last Update: 2010-09-03
Usage Frequency: 1
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julija 2006 o ustanovitvi svetovalne skupine za presojo mnenj o računovodskih standardih, ki bo svetovala komisiji glede objektivnosti in nevtralnosti mnenj evropske svetovalne skupine za računovodsko poročanje (efrag) [3], preučila mnenje efrag o potrditvi in svetovala evropski komisiji, da je dobro uravnoteženo in objektivno.
in accordance with commission decision 2006/505/ec of 14 july 2006 setting up a standards advice review group to advise the commission on the objectivity and neutrality of the european financial reporting advisory group's (efrag's) opinions [3], the standards advice review group considered efrag's opinion on endorsement and advised the commission that it is well-balanced and objective.
Last Update: 2010-09-03
Usage Frequency: 1
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