Betekenis van:
adopter

adopter
Zelfstandig naamwoord
    • a person who adopts a child of other parents as his or her own child

    Synoniemen

    Hyperoniemen


    Voorbeeldzinnen

    1. If a first-time adopter …
    2. If the first-time adopter recognised goodwill under previous GAAP as a deduction from equity:
    3. A first-time adopter may apply the transitional provisions set out in paragraphs 27 and 28 of IAS 23 Borrowing Costs, as revised in 2007.
    4. A first-time adopter may choose either (i) or (ii) above to measure its investment in each subsidiary, jointly controlled entity or associate that it elects to measure using a deemed cost.
    5. 27 Except as permitted by paragraph 27A, a first-time adopter shall apply the derecognition requirements in IAS 39 prospectively for transactions occurring on or after 1 January 2004.