Results for neatitinkanÄ ias translation from Spanish to English

ias
international association of sedimentologists

ias 16
2012 technical summary ias 16 property, plant and equipment as issued at 1 january 2012. includes ifrss with an effective date after 1 january 2012 but not the ifrss they will replace. this extract has been prepared by ifrs foundation staff and has not been approved by the iasb. for the requirements reference must be made to intern ational financial reporting standards. the objective of this standard is to prescribe the a ccounting treatment for property, plant and equipment so that users of the financial statements can discern information a bout an entity’s investment in its property, plant and equipment and the changes in such investment. the principal issues in accounting for property, plant and equipment are the recognition of the assets, the determ ination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them. property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. the cost of an item of property, plant and equipmen t shall be recognised as an asset if, and only if: (a) it is probable that future economic benefits associated with the item will flow to the entity; and (b) the cost of the item can be measured reliably. measurement at recognition: an item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost. the cost of an item of property, plant and equipment is the cash price equivalent at the recognition date. if payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with ias 23. the cost of an item of property , plant and equipment comprises: (a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates. (b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (c) the initial estimate of the costs of dismantling and re moving the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. measurement after recognition: an entity shall choose ei ther the cost model or the revaluation model as its accounting policy and shall apply that policy to an entire class of property, plant and equipment. cost model: after recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses. revaluation model: after recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. if an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. however, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. if an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or lo ss. however, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revalu ation surplus in respect of that asset. depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. depreciable amount is the cost of an asset, or other amount substituted fo r cost, less its residual value. each part of an item of property, plant and equipment with a cost that is signifi cant in relation to the total cost of the item shall be depreciated separately. the depreciation charge for each period shall be recognised in profit or loss unless it is included in the carrying amount of another asset. the depreciation method used shall reflect the pattern in which the asset’s future econom ic benefits are expected to be consumed by the entity. the residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. to determine whether an item of property, plant and equipment is impaired, an entity applies ias 36 impairment of assets . the carrying amount of an item of property, plant and equipment shall be derecognised: (a) on disposal; or (b) when no future economic benefits are expected from its use or disposal.

unu-ias
unu-ias

de ias condiciones
the initiative must therefore be rooted in a thorough understanding of the local circumstances.

total unu-ias
unu-ias total

unu/ias, tokio
unu/ias, tokyo

ayudasa ias lnfraestructuras
general introduction

17 ias 31, intangibles
17. ias 31 intangibles

listados de ias-usa
ias-usa lists

adaptación de ias directivas
agreement in principle had already been reached on these two regulations on 29 january."

33 código ae ias mercancías
enter type, serial number date ol .ssue anc name o! issuing authority

boletín de ias comunidades europeas
hulk­tin of the european communities

comisión de ias comunidades europeas.
nam, c. w./reuter j./russ, h.: 'the competitiveness of ec regions in the 1990s.

ias — servicio de auditoría interna
ias — internal audit service

unu-ias, yokohama (japón)
unu-ias, yokohama, japan

diario oficia] de ias comunidades europeas
official journal of the european communities

anton dürbeckgmbh /comisiönde ias comunidades europeas
anton dürbeck gmbh v commission of the european communities

denominación dc ias partes — palabras clave —
parties decision reference keywords

exclysiyidad_de_las_li£en£ias
exclusivity of licences

fuente: deloitte touche tohmatsu, ias plus, 2005.
source: deloitte touche tohmatsu, ias plus, 2005.