All transactions are recorded at settlement date; however see below for period-end treatment.
All transactions are recorded at settlement date (but see below for treatment at period ends).
It is different from cash accounting, whereby transactions are recorded when money changes hands.
K if entirely recognised
Revenues shall be accounted for separately
The data pulses are counted.
transactions recorded on an accrual basis
expenditure not yet entered in the accounts
all revenue and expenditure is entered in the accounts.
In paragraph 73(e)(iv), recognised or reversed directly in equity is amended to recognised or reversed in other comprehensive income.
Separate transactions shall be accounted for in accordance with the relevant IFRSs.
Consequently, they are classified as trade receivables on the balance sheet
Consequently, they are classified as trade receivables on the balance sheet
transactions are recorded in the balance sheet at transaction price
investments accounted for using the equity method
Consequently, they are classified as trade receivables on the balance sheet
Transactions shall be recorded in the balance sheet at transaction price.
Transactions shall be recorded in the balance sheet at transaction price.
The applications that have not been granted shall be included in that list.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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