Você procurou por: laenukasutuse (Estoniano - Inglês)

laenukasutuse kulutused
borrowing costs

ias 23 laenukasutuse kulutused
ias 23 borrowing costs

laenukasutuse kulutused – pÕhikÄsitlus
borrowing costs - benchmark treatment

on tekkinud laenukasutuse kulutused;
borrowing costs are being incurred;

laenukasutuse kulutused (paragrahv d23);
borrowing costs (paragraph d23);

laenukasutuse kulutused (paragrahv 25i).
borrowing costs (paragraph 25i).

järjepidevus – laenukasutuse kulutuste kapitaliseerimine
consistency - capitalisation of borrowing costs

muid laenukasutuse kulutusi kajastatakse kuluna.
other borrowing costs are recognised as an expense.

kõnealune suurenemine kajastatakse laenukasutuse kulutusena.
this increase is recognised as borrowing cost.

laenukasutuse kulutused võivad sisaldada järgmist:
borrowing costs may include:

inflatsiooni mõju kajastub tavaliselt laenukasutuse kulutustes.
the impact of inflation is usually recognised in borrowing costs.

laenukasutuse kulutuste ja muude kulutuste kapitaliseerimine;
capitalisation of borrowing costs and other expenditure;

käesolevat standardit rakendatakse laenukasutuse kulutuste raamatupidamisarvestuses.
this standard should be applied in accounting for borrowing costs.

perioodi jooksul kapitaliseeritud laenukasutuse kulutuste summa;
the amount of borrowing costs capitalised during the period;

perioodi jooksul kapitaliseeritud laenukasutuse kulutuste summa; ja
the amount of borrowing costs capitalised during the period; and

käesoleva standardi eesmärk on ette näha laenukasutuse kulutuste raamatupidamiskäsitlus.
the objective of this standard is to prescribe the accounting treatment for borrowing costs.

sic-2: "järjepidevus – laenukasutuse kulutuste kapitaliseerimine".
sic-2: consistency - capitalisation of borrowing costs.

kõik sellised laenukasutuse kulutused kapitaliseeritakse osana selle varaobjekti maksumusest.
all such borrowing costs shall be capitalised and form part of the cost of the asset.

laenukasutuse kulutusi kajastatakse selle perioodi kuluna, millal need tekivad.
borrowing costs should be recognised as an expense in the period in which they are incurred.

muid laenukasutuse kulutusi kajastatakse selle perioodi kuluna, millal need tekivad.
other borrowing costs are recognised as an expense in the period in which they are incurred.