Je was op zoek naar: obračunavanju (Tjechisch - Engels)

2 podjetje uporablja ta standard pri obračunavanju stroškov izposojanja.
2 an entity shall apply this standard in accounting for borrowing costs.

2 ta standard se uporablja pri obračunavanju oslabitve vseh sredstev razen:
2 this standard shall be applied in accounting for the impairment of all assets, other than:

1 ta standard se uporablja pri obračunavanju deležev v skupnih podvigih ter poročanju o sredstvih, obveznostih, prihodkih in odhodkih v zvezi s skupnimi podvigi v računovodskih izkazih podvižnikov in naložbenikov ne glede na sestavo ali obliko, v okviru katerih potekajo dejavnosti skupnega podviga.
1 this standard shall be applied in accounting for interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under which the joint venture activities take place.

(12) zaradi preglednosti, enakega obravnavanja in pravilne uporabe najvišjih zgornjih mej pomoči de minimis morajo vse države članice uporabljati enake načine obračunavanja.
(12) for the purposes of transparency, equal treatment and the correct application of the de minimis ceiling, all member states should apply the same method of calculation.