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tolerant
exact
1 error
approximate
w/o phonetic transcr.
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3 results for A110A
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word1, word2
German
English
A110A
Nach
Paragraph
74(a)
kann
ein
Unternehmen
inneren
Wert
und
Zeitwert
eines
Optionskontrakts
voneinander
trennen
und
nur
die
Änderung
des
inneren
Werts
des
Optionskontrakts
als
Sicherungsinstrument
designieren
. [EU]
AG110A
Paragraph
74
(a)
permits
an
entity
to
separate
the
intrinsic
value
and
time
value
of
an
option
contract
and
designate
as
the
hedging
instrument
only
the
change
in
the
intrinsic
value
of
the
option
contract
.
Die
Paragraphen
A99BA
,
A99E
,
A99F
,
A110A
und
A110B
sind
rückwirkend
in
der
ersten
Periode
eines
am
1.
Juli
2009
oder
danach
beginnenden
Geschäftsjahres
gemäß
IAS
8
Rechnungslegungsmethoden
,
Änderungen
von
rechnungslegungsbezogenen
Schätzungen
und
Fehler
anzuwenden
. [EU]
An
entity
shall
apply
paragraphs
AG99BA
,
AG99E
,
AG99F
,
AG110A
and
AG110B
retrospectively
for
annual
periods
beginning
on
or
after
1
July
2009
,
in
accordance
with
IAS
8
Accounting
Policies
,
Changes
in
Accounting
Estimates
and
Errors
.
In
Anhang
A
Leitlinien
für
die
Anwendung
werden
die
Paragraphen
A99BA
,
A99E
,
A99F
,
A110A
und
A110B
hinzugefügt
. [EU]
In
Appendix
A
Application
guidance
,
paragraphs
AG99BA
,
AG99E
,
AG99F
,
AG110A
and
AG110B
are
added
.
The example sentences [G] were kindly provided by the
Goethe Institute
.
Sentences marked by [EU] derived from
DGT Multilingual Translation Memory
. The European Commission retains ownership of the copyright in the original data.
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