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os critérios valorimétricos não podem ser modificados de um exercício para o outro;
the methods of valuation must be applied consistently from one financial year to another;
Last Update: 2014-11-21
Usage Frequency: 3
Quality:
b ) os critérios valorimétricos não podem ser modificados de um exercício para o outro ;
(b) the methods of valuation must be applied consistently from one financial year to another;
Last Update: 2014-10-23
Usage Frequency: 1
Quality:
— as contas consolidadas deverão reportar-se à mesma data e seguir os mesmos critérios valorimétricos que as contas anuais da empresa-mãe.
such set-off must be effected on the basis of book values as at the date on which the companies are included in the consolidation for the first time. — the consolidated accounts must be drawn up on the same date and by the same methods as the annual accounts of the parent company. 5.
Last Update: 2014-02-06
Usage Frequency: 1
Quality:
dado a sétima directiva remeter para a quarta directiva relativamente a questões relacionadas com a estrutura das contas consolidadas e com os critérios valorimétricos, este documento refere-se igualmente com frequência à quarta directiva.
as the 7th directive refers to the 4th directive for matters concerning the formats and valuation rules, this document also makes several references to the 4th directive.
Last Update: 2014-02-06
Usage Frequency: 1
Quality:
será aplicado o mesmo método de valorimetria a todos os investimentos inscritos numa rubrica precedida de um algarismo árabe ou na rubrica c i do activo.
the same valuation method shall be applied to all investments included in any item denoted by an arabic numeral or shown as assets under c(i).