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Dictionary De - En
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exact
1 error
approximate
w/o phonetic transcr.
engl. phonetic transcr.
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5 results for D19
Tip:
Conversion of units
German
English
29
Ein
Unternehmen
kann
einen
früher
angesetzten
finanziellen
Vermögenswert
oder
eine
finanzielle
Verbindlichkeit
als
einen
finanziellen
Vermögenswert
oder
eine
finanzielle
Verbindlichkeit
,
der/die
erfolgswirksam
zum
beizulegenden
Zeitwert
bewertet
wird
,
oder
einen
finanziellen
Vermögenswert
als
zur
Veräußerung
verfügbar
gemäß
Paragraph
D
19
bestimmen
. [EU]
29
An
entity
is
permitted
to
designate
a
previously
recognised
financial
asset
or
financial
liability
as
a
financial
asset
or
financial
liability
at
fair
value
through
profit
or
loss
or
a
financial
asset
as
available
for
sale
in
accordance
with
paragraph
D19
.
C3
In
Anhang
D (
Ausnahmen
von
anderen
IFRS
)
werden
die
Paragraphen
D19
und
D20
geändert
... [EU]
C3
In
Appendix
D (exemptions
from
other
IFRSs
),
paragraphs
D19
and
D20
are
amended
...
D19
Es
wird
folgender
Paragraph
5.1.1A
angefügt:
[EU]
D19
Paragraph
5.1.1A
is
added
as
follows:
D19
Paragraph
3
wird
wie
folgt
geändert:
3 [EU]
In
paragraph
9
the
definitions
of
'control'
,
'joint
control'
and
'significant
influence'
are
deleted
and
a
sentence
is
added
as
follows:
Ein
Unternehmen
hat
diese
Änderungen
anzuwenden
,
wenn
es
IFRS
10
und
IFRS
11
anwendet
. [EU]
IAS
24
Related
Party
Disclosures
D19
Paragraph
3
is
amended
as
follows:
3
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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