Betekenis van:
current assets

Voorbeeldzinnen

1. 2 million Assets/Current account
2. + Reductions in value of current assets
3. For the current assets, Belgium proposed the following value estimates:
4. 56 When an entity presents current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position, it shall not classify deferred tax assets (liabilities) as current assets (liabilities).
5. In a tax execution procedure the tax authority can sell the debtor's assets (receivables and other current assets, movable assets, real estate) directly.
6. Under the tax execution procedure, a tax office can directly sell the assets (receivables and other current assets, movable assets, real estate) of the debtor.
7. IFRS 5 Non-current assets held for sale and discontinued operations
8. Furthermore, the liquidation factor of 45 % for non-current assets seems to be too low.
9. Current assets decreased from ISK 750 million to ISK 640 million.
10. Information on the expected date of recovery of non-monetary assets such as inventories and expected date of settlement for liabilities such as provisions is also useful, whether assets and liabilities are classified as current or as non-current.
11. The requirement for each broad category of transaction is assets and liabilities (or credits and debits for current account items).
12. An assets revaluation in a company’s commercial statements is an accounting operation by which the book value of fixed assets is stepped-up to the current value (fixed assets are normally depreciable so that their book value devaluates over time, while their current value may be higher than their depreciated value because the assets maintained their value or appreciated over time).
13. 64 In applying paragraph 60, an entity is permitted to present some of its assets and liabilities using a current/non-current classification and others in order of liquidity when this provides information that is reliable and more relevant.
14. Evaluation of network assets at forward-looking or current value of an efficient operator, that is, estimating the costs faced by equivalent operators if the market were vigorously competitive, is a key element of the ‘current cost accounting’ (CCA) methodology.
15. 60 An entity shall present current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position in accordance with paragraphs 66–76 except when a presentation based on liquidity provides information that is reliable and more relevant.