Betekenis van:
reclassification

Voorbeeldzinnen

1. Reclassification
2. Reclassification of assets and liabilities
3. the reason for the reclassification.
4. the nature of the reclassification;
5. Reclassification of “Grantor rights” (FRF 18345563605):
6. Certificate modification to address a malfunction reclassification
7. An entity presenting reclassification adjustments in the notes presents the components of other comprehensive income after any related reclassification adjustments.
8. Any reclassification of a financial asset made on or after 1 November 2008 shall take effect only from the date when the reclassification is made.
9. Such reclassifications are referred to in this Standard as reclassification adjustments.
10. Reclassification adjustments only apply in respect of cells 568 to 613; write-down adjustments apply throughout.’
11. For this reason reclassification and revaluation adjustments are calculated in respect of these memorandum items.
12. The financial liability shall be measured at the instrument’s fair value at the date of reclassification.
13. Additional disclosures are required relating to those instruments and new rules should apply to their reclassification.
14. Reclassification adjustments shall be reported in accordance with Article 3(1)(b).’
15. 92 An entity shall disclose reclassification adjustments relating to components of other comprehensive income.