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09:15 Apr 10, 2007
This question was closed without grading. Reason: Other

English to Polish translations [PRO]
Bus/Financial - Accounting / emission rights
English term or phrase: realisable
Z opisu podstawowych zasad rachunkowości:

Emission Rights
Emission rights granted by the state for a **realisable** period of the time are recognised at fair value at the date of allocation. Any difference between the amount paid and the fair value is treated as a state grant, which is released to revenues over the allocation period, regardless of whether the emission rights are held or sold.

Emission rights which are bought from the market are initially recognised at cost of acquisition.
At the balance sheet date the Group revalued the emission rights based on fair value. The difference which occurred from revaluation is recorded as a revaluation reserve.
Grzegorz Mysiński
Local time: 01:18

Discussion entries: 4


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