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обязательства, оцениваемые по справедливой стоимости через прибыль или убыток

English translation: Liabilites measured at fair value through profit or loss

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Russian term or phrase:обязательства, оцениваемые по справедливой стоимости через прибыль или убыток
English translation:Liabilites measured at fair value through profit or loss
Entered by: Arkadi Burkov
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09:00 Jul 6, 2007
Russian to English translations [PRO]
Bus/Financial - Finance (general)
Russian term or phrase: обязательства, оцениваемые по справедливой стоимости через прибыль или убыток
К финансовым обязательствам, оцениваемым по справедливой стоимости через прибыль или убыток, относятся производные инструменты если их справедливая стоимость является отрицательной и они не отражаются в учете в качестве инструментов хеджирования, а также обязательства продавца по поставке ценных бумаг при "коротких" продажах(обязательства, возникающие при заключении сделок на продажу финансовых инструментов, не находящихся на балансе на момент заключения таких сделок)

Эта фраза употребляется как термин во всем документе. Есть ли эквивалент? Заранее спасибо!
Arkadi Burkov
Belarus
Local time: 02:54
Liabilites measured at fair value through profit or loss
Explanation:
IAS Plus International Accounting Standards IFRS 7 Financial ...Financial *liabilities measured at fair value* through profit and loss, showing separately those held for trading and those designated at initial recognition. ...
www.iasplus.com/standard/ifrs07.htm - 16k -


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Note added at 16 mins (2007-07-06 09:17:37 GMT)
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http://www.proz.com/kudoz/1263670
Selected response from:

Zamira*****
Russian Federation
Local time: 02:54
Grading comment
Спасибо огромное!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4Liabilites measured at fair value through profit or loss
Zamira*****


  

Answers


15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Liabilites measured at fair value through profit or loss


Explanation:
IAS Plus International Accounting Standards IFRS 7 Financial ...Financial *liabilities measured at fair value* through profit and loss, showing separately those held for trading and those designated at initial recognition. ...
www.iasplus.com/standard/ifrs07.htm - 16k -


--------------------------------------------------
Note added at 16 mins (2007-07-06 09:17:37 GMT)
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http://www.proz.com/kudoz/1263670

Zamira*****
Russian Federation
Local time: 02:54
Specializes in field
Native speaker of: Native in RussianRussian, Native in UzbekUzbek
PRO pts in category: 370
Grading comment
Спасибо огромное!
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