Betekenis van:
reclassification
reclassification
Zelfstandig naamwoord
- classifying something again (usually in a new category)
Hyperoniemen
Voorbeeldzinnen
- the nature of the reclassification;
- Certificate modification to address a malfunction reclassification
- For this reason reclassification and revaluation adjustments are calculated in respect of these memorandum items.
- The financial liability shall be measured at the instrument’s fair value at the date of reclassification.
- Additional disclosures are required relating to those instruments and new rules should apply to their reclassification.
- Reclassification adjustments shall be reported in accordance with Article 3(1)(b).’
- 92 An entity shall disclose reclassification adjustments relating to components of other comprehensive income.
- However, Switzerland shall transmit the necessary additional information allowing the reclassification according to this typology;
- Only reclassification adjustments are to be transmitted to the ECB in respect of this table.
- If the test fails, then the administrative department shall request the reclassification of that malfunction and the manufacturer shall subsequently demonstrate the appropriate reclassification and the documentation shall be updated.
- 94 An entity may present reclassification adjustments in the statement of comprehensive income or in the notes.
- what amounts should be reclassified from equity to profit or loss as reclassification adjustments on disposal of the foreign operation:
- An equity instrument shall be measured at the carrying value of the financial liability at the date of reclassification.
- An entity shall account as follows for the reclassification of an instrument in accordance with paragraph 16E:
- Two meat establishments have resigned from upgrading process and applied for reclassification from high capacity to low capacity establishment.