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pārdošanai turēti aktīvi
assets held for sale
Son Güncelleme: 2014-11-18
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turēti
have remained
Son Güncelleme: 2014-11-21
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ir turēti:
has remained on:
Son Güncelleme: 2014-11-21
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turēti eksportētājvalstī,
were resident in the exporting country,
Son Güncelleme: 2014-11-21
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pārdošanai turēti finanšu aktīvi un finanšu saistības
financial assets and financial liabilities held for trading
Son Güncelleme: 2014-11-21
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sfps pārdošanai turēti ilgtermiņa aktīvi un pārtrauktas darbības
ifrs 5 non-current assets held for sale and discontinued operations
Son Güncelleme: 2014-11-21
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sfps. pārdošanai turēti ilgtermiņa aktīvi un pārtrauktas darbības
non-current assets held for sale and discontinued operations
Son Güncelleme: 2014-11-21
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nerezidentu turēti parādi
debt held by non-residents
Son Güncelleme: 2014-11-21
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pastāvīgi turēti eksportētājvalstī,
were resident in the exporting country,
Son Güncelleme: 2014-11-21
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klasifikācija „turēts pārdošanai”
classification as held for sale
Son Güncelleme: 2014-11-21
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pārdošanai turēti neapgrozāmi aktīvi un pārtrauktas darbības grozīts 5. punkts.
paragraph 5 is amended.
Son Güncelleme: 2014-11-21
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pārdošanai turēti ilgtermiņa aktīvi un pārtrauktas darbības d10 pievieno šādu 44h punktu:
paragraph 44h is added as follows:
Son Güncelleme: 2014-11-21
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uzņēmumiem jāpiemēro šie grozījumi 5. sfps pārdošanai turēti neapgrozāmi aktīvi un pārtrauktas darbības, 2.
entities shall apply these amendments to ifrs 5 non-current assets held for sale and discontinued operations, ias 2 inventories, and ias 36 impairment of assets when they apply the related amendments to ias 41.
Son Güncelleme: 2014-11-21
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ilgtermiŅa aktĪvu (vai atsavinĀŠanas grupu) klasifikĀcija par turĒtiem pĀrdoŠanai
classification of non-current assets (or disposal groups) as held for sale
Son Güncelleme: 2014-11-21
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neto pārdošanas vērtības aplēsēs ņem vērā arī nolūku, kādam krājumi tiek turēti.
estimates of net realisable value also take into consideration the purpose for which the inventory is held.
Son Güncelleme: 2014-11-21
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pārdošana parasti atspoguļo aktīvu un biežu pirkšanu un pārdošanu un pārdošanai turēti finanšu instrumenti parasti tiek izmantoti ar mērķi radīt peļņu no īstermiņa cenu svārstībām vai pārdevēja peļņas likmes svārstībām.
trading generally reflects active and frequent buying and selling, and financial instruments held for trading generally are used with the objective of generating a profit from short-term fluctuations in price or dealer’s margin.
Son Güncelleme: 2014-11-21
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ja iegādes brīdī meitasuzņēmums atbilst visiem kritērijiem, lai saskaņā ar 5. sfps pārdošanai turēti ilgtermiņa aktīvi un pārtrauktas darbības to klasificētu kā turētu pārdošanai, tad to uzskaita saskaņā ar šo attiecīgo sfps.
if on acquisition a subsidiary meets the criteria to be classified as held for sale in accordance with ifrs 5 non-current assets held for sale and discontinued operations, it shall be accounted for in accordance with that ifrs.
Son Güncelleme: 2014-11-21
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saistības, kas ietvertas atsavināšanas grupās, kas klasificētas kā turētas pārdošanai saskaņā ar 5. sfps;
liabilities included in disposal groups classified as held for sale in accordance with ifrs 5;
Son Güncelleme: 2014-11-21
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15 ja vien ieguldījums vai ieguldījuma daļa asociētajā uzņēmumā vai kopuzņēmumā nav klasificēta kā turēta pārdošanai saskaņā ar 5. sfps pārdošanai turēti neapgrozāmi aktīvi un pārtrauktas darbības, tas ieguldījums vai tā atlikusī daļa nav klasificējama kā turēta pārdošanai, bet kā ilgtermiņa aktīvi.
15 unless an investment, or a portion of an investment, in an associate or a joint venture is classified as held for sale in accordance with ifrs 5 non-current assets held for sale and discontinued operations, the investment, or any retained interest in the investment not classified as held for sale, shall be classified as a non-current asset.
Son Güncelleme: 2014-11-21
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ja uzņēmums piemēro 3. sfps (pārskatīts 2008. gadā) agrākam periodam, labojumus piemēro šim agrākajam periodam. grozījumi 5. sfps pārdošanai turēti ilgtermiņa aktīvi un pārtrauktas darbības
if an entity applies ifrs 3 (revised 2008) for an earlier period, the amendments shall also be applied for that earlier period.
Son Güncelleme: 2014-11-12
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