검색어: kinnisvarainvesteeringutega (에스토니아어 - 영어)

arvestusmeetodite muutuste mõju hõlmab ka ümberhindluse reservi hulka kuuluvate kinnisvarainvesteeringutega seotud summade ümberliigitamist.
the effect of the change in accounting policies includes the reclassification of any amount held in revaluation surplus for investment property.

käesoleva standardi esmakordsel rakendamisel hõlmab jaotamata kasumi algsaldo korrigeerimine ka ümberhindluse reservi hulka kuuluvate kinnisvarainvesteeringutega seotud summade ümberliigitamist.
when an enterprise first adopts this standard, the adjustment to the opening balance of retained earnings includes the reclassification of any amount held in revaluation surplus for investment property.

otsesed tegevuskulud (sealhulgas remondi- ja hoolduskulud), mis on seotud kinnisvarainvesteeringutega, mis ei ole perioodi jooksul renditulu tekitanud.
direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period;