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eelnevate perioodide kohta avalikustatav informatsioon esitatakse samuti aruandeperioodi lõpul kehtinud mõõtmisvaluutaühikus.
information that is disclosed in respect of earlier periods is also expressed in terms of the measuring unit current at the end of the reporting period.
Last Update: 2014-11-21
Usage Frequency: 1
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käesolev standard nõuab, et kõik rahavoogude aruande objektid esitatakse bilansipäeval kehtinud mõõtmisvaluutaühikus.
this standard requires that all items in the cash flow statement are expressed in terms of the measuring unit current at the balance sheet date.
Last Update: 2014-11-21
Usage Frequency: 1
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kuna hetkemaksumuses kajastatud objektid on juba esitatud bilansipäeval kehtinud mõõtmisvaluutaühikus, siis neid ümber ei arvestata.
items stated at current cost are not restated because they are already expressed in terms of the measuring unit current at the balance sheet date.
Last Update: 2014-11-21
Usage Frequency: 1
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bilansis kajastatud summad, mis veel ei ole esitatud bilansipäeval kehtinud mõõtmisvaluutaühikus, arvestatakse ümber üldise hinnaindeksi alusel.
balance sheet amounts not already expressed in terms of the measuring unit current at the balance sheet date are restated by applying a general price index.
Last Update: 2014-11-21
Usage Frequency: 1
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asjaolu, et finantsaruandeid ja eelnevate perioodide vastavaid arvandmeid on korrigeeritud aruandevaluuta üldise ostujõu muutusi arvestades ning et need on seega esitatud bilansipäeval kehtinud mõõtmisvaluutaühikus;
the fact that the financial statements and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the reporting currency and, as a result, are stated in terms of the measuring unit current at the balance sheet date;
Last Update: 2014-11-21
Usage Frequency: 1
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kui hüperinflatsioon lõpeb ja ettevõte lõpetab käesoleva standardi alusel finantsaruannete koostamise ja esitamise, siis võetakse järgnevates finantsaruannetes esitatavate bilansiliste maksumuste aluseks eelmise aruandeperioodi lõpul kehtinud mõõtmisvaluutaühikus esitatud summad.
when an economy ceases to be hyperinflationary and an enterprise discontinues the preparation and presentation of financial statements prepared in accordance with this standard, it should treat the amounts expressed in the measuring unit current at the end of the previous reporting period as the basis for the carrying amounts in its subsequent financial statements.
Last Update: 2014-11-21
Usage Frequency: 1
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eelneva aruandeperioodi vastavad arvandmed, olenemata sellest, kas need põhinevad soetusmaksumusel või hetkemaksumusel, arvestatakse üldise hinnaindeksi alusel ümber nii, et võrreldavad finantsaruanded oleksid esitatud aruandeperioodi lõpul kehtinud mõõtmisvaluutaühikus.
corresponding figures for the previous reporting period, whether they were based on a historical cost approach or a current cost approach, are restated by applying a general price index so that the comparative financial statements are presented in terms of the measuring unit current at the end of the reporting period.
Last Update: 2014-11-21
Usage Frequency: 1
Quality: