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beskrivning av balansposten
categorisation of contents of balance sheet items
Last Update: 2014-11-21
Usage Frequency: 12
Quality:
exempelvis omfattar balansposten immateriella tillgångar goodwill och tillgångar som uppkommit genom utvecklingsutgifter.
for example, the line item intangible assets includes goodwill and assets arising from development expenditure.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
i de fall bevis inte kan uppvisas har emittenterna möjlighet att göra schablonavdrag med en fast procentsats [120] från balansposten.
if such proof cannot be presented, issuers may apply a standardised deduction of a fixed percentage [120] to this balance sheet item.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
under balansräkningsposten ”skulder, post 13 avsättningar”, under ”beskrivning av balansposten”, skall följande ord strykas:
in balance sheet item ‘liabilities, item 13 provisions’, under ‘categorisation of contents of balance sheet items’, the following sentence is deleted:
Last Update: 2014-11-06
Usage Frequency: 1
Quality: