English | Russian |
financial liabilities at fair value through profit or loss | финансовые обязательства, оцениваемые по справедливой стоимости через прибыль или убыток (VictorMashkovtsev) |
measurable at fair value | оцениваемый по справедливой стоимости (Financial assets and liabilities measurable at fair value through profit and loss. Alexander Demidov) |
measure at fair value | оценивать по справедливой стоимости (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov) |
measure at fair value | оценивать по справедливой стоимости (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov) |
measured at fair value through the profit and loss account | оцениваемый по справедливой стоимости через счёт прибылей и убытков (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov) |
measured at fair value through the profit and loss account | оцениваемый по справедливой стоимости через счёт прибылей и убытков (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov) |
remeasurement at fair value | переоценка по справедливой стоимости (The issue is whether the gain or loss related to the remeasurement at fair value of the retained interest in the former subsidiary should be recognised: (a) in full Alexander Demidov) |
reported at fair value | отражаемый по справедливой стоимости (Alexander Demidov) |
reported at fair value through profit or loss | отражаемый по справедливой стоимости через прибыль или убыток (Financial assets reported at fair value through profit or loss, showing separately (1) Those designated as such upon initial recognition; and (2) Those classified ... Alexander Demidov) |