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liitfinantsinstrumendi omakapitalikomponendi esmasel arvelevõtmisel tekkivad summad (vt paragrahv 23).
amounts arising on initial recognition of the equity component of a compound financial instrument (see paragraph 23).
Last Update: 2014-11-21
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… vastavalt paragrahvile 61a, kajastatakse edasilükkunud tulumaks otse omakapitalikomponendi bilansilises (jääk)maksumuses.
… in accordance with paragraph 61a, the deferred tax is charged directly to the carrying amount of the equity component.
Last Update: 2014-11-21
Usage Frequency: 1
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avalikustamine ja esitamine" liigitab liitfinantsinstrumendi (näiteks vahetusvõlakirja) emiteerija instrumendi kohustisekomponendi kohustisena ja omakapitalikomponendi omakapitalina.
disclosure and presentation, the issuer of a compound financial instrument (for example, a convertible bond) classifies the instrument's liability component as a liability and the equity component as equity.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
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