Вы искали: opgraderingstjenester (Датский - Английский)

anlægs- eller opgraderingstjenester
construction or upgrade services

(c) anlægs- eller opgraderingstjenester
(c) construction or upgrade services;

14 operatøren skal regnskabsmæssigt behandle omsætning og omkostninger vedrørende anlægs- eller opgraderingstjenester i overensstemmelse med ias 11.
14 the operator shall account for revenue and costs relating to construction or upgrade services in accordance with ias 11.

15 hvis operatøren leverer anlægs- eller opgraderingstjenester, skal det, af operatøren modtagne eller tilgodehavende vederlag indregnes til dagsværdien.
15 if the operator provides construction or upgrade services the consideration received or receivable by the operator shall be recognised at its fair value.

såfremt operatøren yder mere end én tjeneste (dvs. anlægs- eller opgraderingstjenester og driftstjenester) i henhold til én kontrakt eller aftale, skal det modtagne eller tilgodehavende vederlag allokeres ud fra de relative dagsværdier af de leverede tjenesteydelser, når beløbene kan opgøres separat.
if the operator performs more than one service (i.e. construction or upgrade services and operation services) under a single contract or arrangement, consideration received or receivable shall be allocated by reference to the relative fair values of the services delivered, when the amounts are separately identifiable.