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nedskrivninger af varebeholdninger til nettorealisationsværdi eller af materielle anlægsaktiver til genindvindingsværdi samt tilbageførsler af sådanne nedskrivninger
write-downs of inventories to net realisable value or of property, plant and equipment to recoverable amount, as well as reversals of such write-downs;
måling af aktiver efter fradrag af eksempelvis nedskrivning af ukurante varebeholdninger og dubiøse tilgodehavender er ikke modregning.
measuring assets net of valuation allowances — for example, obsolescence allowances on inventories and doubtful debts allowances on receivables — is not offsetting.
hvis særlige omstændigheder medfører uforholdsmæssigt store omkostninger, kan medlemsstaterne tillade, at varebeholdninger sammendrages i det konsoliderede regnskab.
where there are special circumstances which would entail undue expense a member state may permit stocks to be combined in the consolidated accounts.
varebeholdninger opdeles i overensstemmelse med ias 2 varebeholdninger i klassifikationer som indkøbte handelsvarer, hjælpematerialer, materialer, varer under fremstilling og færdigvarer
inventories are disaggregated, in accordance with ias 2 inventories, into classifications such as merchandise, production supplies, materials, work in progress and finished goods;
materielle anlægsaktiver, varebeholdninger af råvarer og handelsvarer, goodwill, patenter, varemærker og tilsvarende aktiver inflationskorrigeres eksempelvis fra deres købstidspunkt.
for example, property, plant and equipment, inventories of raw materials and merchandise, goodwill, patents, trademarks and similar assets are restated from the dates of their purchase.
varer omfatter varebeholdninger, hjælpematerialer, materielle anlægsaktiver, immaterielle aktiver og andre ikke-finansielle aktiver (ifrs 2, afsnit 5).
‘goods’ includes inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets (ifrs 2, paragraph 5).