{"id":18947,"date":"2024-01-21T00:11:27","date_gmt":"2024-01-21T00:11:27","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18947"},"modified":"2025-09-19T10:58:52","modified_gmt":"2025-09-19T10:58:52","slug":"skk-05-improved-tangible-long-term-assets-and-intangible-long-term-assets","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/skk-05-aktivet-afatgjata-materiale-dhe-aktivet-afatgjata-jomateriale-i-permiresuar\/","title":{"rendered":"SKK 05 Tangible long-term assets and intangible long-term assets \u2013 improved"},"content":{"rendered":"\n\n\n\n
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SKK<\/span> 5<\/span> \u201cASSETS\"<\/span> Long-term<\/span> Materials<\/span> And<\/span> Assets<\/span> Long-term<\/span> Non-material\u201d<\/span><\/strong><\/p>\n

\u2013<\/span> I<\/span> Improved<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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Contents<\/span>Paragraphs<\/em><\/span><\/strong><\/p>\n

Objective<\/span> And<\/span> Base<\/span> E<\/span> PREPARATIONS 1 \u2013<\/span> 3<\/span><\/strong><\/p>\n

Field<\/span> E<\/span> APPLICATION 4 \u2013<\/span> 6<\/span><\/strong><\/p>\n

Definitions<\/span> Main 7<\/span><\/strong><\/p>\n

Treatment<\/span> Accountant<\/span> FOR<\/span> Assets<\/span> Long-term<\/span> MATERIALS 8 \u2013<\/span> 46<\/span><\/strong><\/p>\n

Recognition 8<\/span> \u2013<\/span> 10<\/span><\/p>\n

Measurement<\/span> primary 11 \u2013<\/span> 17<\/span><\/p>\n

Assessment<\/span> next 18<\/span><\/p>\n

Cost model 19<\/span><\/p>\n

Model<\/span> i<\/span> reassessment 20 \u2013<\/span> 28<\/span><\/p>\n

Value<\/span> e<\/span> depreciable and<\/span> Depreciation 29 \u2013<\/span> 42<\/span><\/p>\n

Improvements,<\/span> repairs and<\/span> Maintenance 43 \u2013<\/span> 46<\/span><\/p>\n

Treatment<\/span> Accountant<\/span> FOR<\/span> Assets<\/span> Long-term<\/span> To<\/span> Investment 47 \u2013<\/span> 54<\/span><\/strong><\/p>\n

Definition<\/span> and the<\/span> knowledge<\/span> e<\/span> of the assets<\/span> long-term<\/span> materials of<\/span> invested 47 \u2013<\/span> 49<\/span><\/p>\n

Measurement<\/span> initial 50 \u2013<\/span> 51<\/span><\/p>\n

Assessment<\/span> next 52<\/span><\/p>\n

Transfers 53 \u2013<\/span> 54<\/span><\/p>\n

Treatment<\/span> Accountant<\/span> FOR<\/span> Assets<\/span> Long-term<\/span> Non-Materials 55 \u2013<\/span> 72<\/span><\/strong><\/p>\n

Recognition 55<\/span> \u2013<\/span> 56<\/span><\/p>\n

Measurement<\/span> initial 57 \u2013<\/span> 65<\/span><\/p>\n

Assessment<\/span> i<\/span> later 66 \u2013<\/span> 72<\/span><\/p>\n

Registration cancellation<\/span> I<\/span> Active<\/span> Long-term<\/span> MATERIALS 73\u201376<\/span><\/strong><\/p>\n

And<\/span> JOMATERIALE<\/span><\/strong><\/p>\n

AAM<\/span> And<\/span> AAJM<\/span> To<\/span> MASTER FOR<\/span> SALES<\/span><\/strong><\/p>\n

UNDERESTIMATION<\/span> I<\/span> Active<\/span> FURNITURE MATERIALS 82-105<\/span><\/strong><\/p>\n

And<\/span> JOMATERIALE<\/span><\/strong><\/p>\n

Principles<\/span> e<\/span> General 82 \u2013<\/span> 84<\/span><\/p>\n

Indicators<\/span> e<\/span> underestimation<\/span> 88<\/span><\/p>\n

Measurement<\/span> e<\/span> the sum<\/span> recoverable<\/span> 91<\/span><\/p>\n

Value<\/span> e<\/span> right<\/span> reduced<\/span> Costumes for sale<\/span><\/p>\n

Value<\/span> in<\/span> usage<\/span> 98<\/span><\/p>\n

Recognition<\/span> and the<\/span> The lamb<\/span> defeat from<\/span> underestimation<\/span> a generating unit<\/span> to<\/span> Paragraph 99 \u2013<\/span> 101<\/span><\/p>\n

Request<\/span> extension<\/span> for the devaluation of the name of<\/span> good<\/span><\/p>\n

I will remain<\/span> e<\/span> defeat from<\/span> underestimation<\/span><\/p>\n

I will remain<\/span> for one<\/span> generation unit<\/span> to<\/span> umbrella 104<\/span><\/p>\n

I will remain<\/span> for a special activity of<\/span> underestimated<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Presentation<\/span> In<\/span> Mirrors<\/span> FINANCING<\/span> 107<\/span><\/strong><\/p>\n

NOTES<\/span> EXPLANATION 108 \u2013 114<\/span><\/strong><\/p>\n

TEMPORARY PROVISIONS<\/span><\/strong><\/p>\n

Date<\/span> WELCOME<\/span> IN PRACTICE<\/span><\/strong><\/p>\n

Comparison<\/span> With me<\/span> Standards<\/span> International<\/span> To<\/span> REPORTING 117<\/span><\/strong><\/p>\n

FINANCING FOR NEWLY INDEPENDENT STATES (2009)<\/span> Base<\/span> E<\/span> Conclusion<\/span><\/strong><\/p>\n

Guide<\/span> FOR<\/span> Application<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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Objective<\/span> And<\/span> Base<\/span> PREPARATION<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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1<\/span><\/p>\n<\/td>\n

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Objective<\/span> i<\/span> Standard<\/span> National<\/span> to<\/span> Accounting<\/span> 5<\/span> Assets<\/em><\/span> long-term<\/em><\/span> materials<\/em><\/span> and the<\/em><\/span> active<\/em><\/span> long-term<\/em><\/span> Jomateriale<\/em><\/span> SKK<\/span><\/p>\n

5 revised), approved by the National Accounting Council and declared by the Minister of Finance, is the provision of<\/span> principles<\/span> to<\/span> knowledge,<\/span> Herring<\/span> and the assessment<\/span> to<\/span> next<\/span> long-acting contraceptives<\/span> materials and assets<\/span> long-term<\/span> material and necessary explanations in financial statements prepared in accordance with Standards<\/span> National<\/span> to<\/span> Accounting.<\/span> Standards<\/span> National<\/span> to<\/span> Accounting<\/span> based on<\/span> in<\/span> principles<\/span> e<\/span> accounting<\/span> and the<\/span> to<\/span> reporting<\/span> financial<\/span> to<\/span> accepted<\/span> in<\/span> scale<\/span> international,<\/span> requirements<\/span> e<\/span> general<\/span> to<\/span> to<\/span> whom<\/span> are described<\/span> in<\/span><\/p>\n

The law<\/span> number.<\/span> 9<\/span> 228,<\/span> date<\/span> 29.04.2004,<\/span> \u201cFor<\/span> accounting<\/span> and the<\/span> financial statements\u201d<\/span> published<\/span> in April<\/span> 2004,<\/span> i<\/span> changed.<\/span><\/p>\n<\/td>\n<\/tr>\n

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2<\/span><\/p>\n<\/td>\n

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SKK<\/span> 5<\/span> was supported<\/span> in<\/span> an<\/span> number<\/span> standard<\/span> international<\/span> to<\/span> accounting,<\/span> included<\/span> South Korean<\/span> 16<\/span> Assets<\/em><\/span> long-term<\/em><\/span><\/p>\n

materials<\/em><\/span>, SNK 38 <\/span>Active ingredients<\/em><\/span>, SNK 36 <\/span>Asset valuation<\/em><\/span>, SNK 23 <\/span>The cost of borrowing <\/em><\/span>the SNRF 5<\/span> Long-lived assets held for sale and continuing operations. <\/em><\/span>The improved SKK 5 has been changed to become<\/span> unparalleled to Section 16 <\/span>Long-term investments of retained earnings<\/em><\/span>, Section 17 <\/span>Door, Building, Machinery and<\/em><\/span> Device<\/em><\/span>, Section 18 <\/span>Active non-material assets besides goodwill<\/em><\/span>, Section 25 <\/span>The cost of borrowing<\/em><\/span>, Section<\/span> 27 <\/span>Asset valuation, <\/em><\/span>to<\/span> International Financial Reporting Standards for SMEs (2009). A table<\/span> The correspondence of the Standard's paragraphs with the SNRF for SMEs (2009) paragraphs is given in paragraph 117.<\/span> For cases not directly addressed by SKK 5 amended or any other SKK,<\/span> The managers of the economic unit shall, with the approval of the National Accounting Council, apply policies of<\/span> that ensure a true and reliable reflection of the financial position, financial performance and<\/span> changes<\/span> to<\/span> fluksit<\/span> to<\/span> vehicles<\/span> monetary<\/span> and the<\/span> to<\/span> capital<\/span> to<\/span> of the unit<\/span> economically,<\/span> as<\/span> required<\/span> in<\/span> under<\/span> 9<\/span> to<\/span> to the law<\/span> number.<\/span><\/p>\n

9228,<\/span> \u201cFor<\/span> accounting<\/span> and the<\/span> mirrors<\/span> fund, published in<\/span> April<\/span> 2004,<\/span> i<\/span> changed.<\/span><\/p>\n<\/td>\n<\/tr>\n

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3<\/span><\/p>\n<\/td>\n

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Mirrors<\/span> financial<\/span> will<\/span> to prepare<\/span> on the basis of<\/span> e<\/span> concepts<\/span> materiality. Standards<\/span> National<\/span> Accounting cannot<\/span><\/p>\n

will be applied to intangible items. The materiality principle is defined and clarified in the paragraphs<\/span> 40 leather<\/span> 90 SKK<\/span> One<\/span> improved.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Field<\/span> E<\/span> Application<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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4<\/span><\/p>\n<\/td>\n

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This<\/span> Standard WILL<\/span> is used<\/span> for<\/span> treatment<\/span> accountant<\/span> to:<\/span><\/p>\n

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(a)<\/span>of the assets<\/span> long-term<\/span> materials<\/span><\/div>\n<\/div>\n
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(b)<\/span>of the assets<\/span> material fats<\/span> to<\/span> investor<\/span><\/div>\n<\/div>\n
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(c)<\/span>of the assets<\/span> long-term<\/span> material,<\/span> except<\/span> emrit<\/span> Good<\/span><\/div>\n<\/div>\n
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(d)<\/span>of the assets<\/span> material fats<\/span> and the<\/span> of the assets<\/span> long-term<\/span> Jomateriale<\/span> held<\/span> for<\/span> Selling.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
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5<\/span><\/p>\n<\/td>\n

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This<\/span> standard<\/span> there were no<\/span> Applies to<\/span><\/p>\n

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(a)<\/span>active<\/span> biological<\/span> (see<\/span> SKK<\/span> 13<\/span> Assets<\/em><\/span> biological<\/em><\/span> and the<\/em><\/span> agreements<\/em><\/span> concessionaire;<\/em><\/span><\/div>\n<\/div>\n
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(b)<\/span>active<\/span> financial<\/span> (s<\/em><\/span>Hi<\/span> SKK<\/span> 3 <\/span>Instruments<\/em><\/span> to finance;<\/em><\/span><\/div>\n<\/div>\n
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(c)<\/span>name<\/span> e<\/span> good (see<\/span> SKK<\/span> 9<\/span> Combinations<\/em><\/span> e<\/em><\/span> businesses<\/em><\/span> and the<\/em><\/span> consolidation);<\/em><\/span><\/div>\n<\/div>\n
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(d)<\/span>to<\/span> rights<\/span> mining<\/span> and the<\/span> mineral reserve,<\/span> to<\/span> like that<\/span> If oil,<\/span> Gazi<\/span> nature<\/span> and the<\/span> Sources<\/span> regenerative<\/span> to<\/span> similar.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
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6<\/span><\/p>\n<\/td>\n

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This<\/span> standard<\/span> includes<\/span> and<\/span> treatment<\/span> accountant<\/span> to<\/span> devaluation<\/span> to<\/span> of the assets<\/span> long-term<\/span> materials<\/span> and the<\/span> Jomateriale<\/span> except<\/span><\/p>\n

emrit<\/span> to<\/span> Okay.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Definitions<\/span> Main<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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7<\/span><\/p>\n<\/td>\n

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To me<\/span> down<\/span> are given<\/span> definitions of<\/span> some<\/span> termave<\/span> main<\/span> use<\/span> in<\/span> this<\/span> standard:<\/span><\/p>\n

.<\/span><\/span><\/p>\n

Assets<\/span> material fats<\/span> Accreditation Association of America<\/span> are<\/span> active materials<\/span> that<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
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(a)<\/span>are used<\/span> from<\/span> unit<\/span> economic<\/span> for<\/span> production<\/span> e<\/span> mallrave,<\/span> the carrying out<\/span> e<\/span> services<\/span> apple<\/span> for<\/span> Your<\/span> given<\/span> with<\/span> qira<\/span><\/div>\n<\/div>\n<\/div>\n

to the parties<\/span> to<\/span> fight,<\/span> or<\/span> are used<\/span> for<\/span> goals<\/span> administrative,<\/span> and the<\/span><\/p>\n

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(b)<\/span>listen<\/span> to<\/span> are used<\/span> in<\/span> to me<\/span> a lot<\/span> that<\/span> an<\/span> period<\/span> countable.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Active Long-Term Non-Material Assets<\/span> are identifiable non-monetary assets without physical substance, held for<\/span> purpose of producing products or supplying goods or services, to lease them to third parties or for<\/span> goals<\/span> administrative.<\/span> An asset<\/span> i<\/span> Such is my<\/span> identifiable<\/span> kur<\/span><\/p>\n

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(a)<\/span>He is kind, my dear.<\/span> as a separate legal entity and is sold, transferred, licensed, or granted<\/span> with<\/span> qira<\/span> or<\/span> exchanged,<\/span> or<\/span> individually<\/span> or<\/span> of<\/span> I love you<\/span> an<\/span> contract<\/span> to<\/span> connected,<\/span> active on<\/span> obligation,<\/span> or<\/span><\/div>\n<\/div>\n
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(b)<\/span>owe contractual or other legal rights, whether such rights are transferable or not<\/span> ndara<\/span> from<\/span> unit<\/span> economic<\/span> Which rights<\/span> and obligations<\/span> e<\/span> get out.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

Assets<\/span> long-term<\/span> to<\/span> held<\/span> for<\/span> sale<\/span>,<\/span> are<\/span> elements<\/span> to<\/span> AAMs<\/span> or<\/span> AAJM's,<\/span> that<\/span> has<\/span> a lot<\/span> possibility<\/span> to<\/span> sell<\/span> Brenda<\/span> 12<\/span> in the coming months<\/span> after<\/span> date<\/span> of reporting.<\/span><\/p>\n

Depreciation<\/span> is<\/span> distribution<\/span> systematic<\/span> e<\/span> value<\/span> of<\/span> amortizable<\/span> to<\/span> an<\/span> AAM-je<\/span> or<\/span> an<\/span> AAJM-je<\/span> along<\/span> life<\/span> of<\/span> useful tips.<\/span><\/p>\n

Value<\/span> e<\/span> amortizable<\/span> is<\/span> cost<\/span> e<\/span> an<\/span> active<\/span> or<\/span> an<\/span> value<\/span> other<\/span> that<\/span> replace<\/span> koston,<\/span> minus<\/span> the value<\/span> e<\/span> recoverable<\/span> of the activity.<\/span><\/p>\n

Life<\/span> e<\/span> give me<\/span> This is:<\/span><\/p>\n

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(a)<\/span>period<\/span> during<\/span> to<\/span> which<\/span> an<\/span> active<\/span> waits<\/span> to<\/span> is used<\/span> from<\/span> unit;<\/span><\/div>\n<\/div>\n
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(b)<\/span>number<\/span> i<\/span> products<\/span> (ose<\/span> unit<\/span> to<\/span> other<\/span> to<\/span> similar) that<\/span> unit<\/span> to wait<\/span> to<\/span> acquire<\/span> from<\/span> use<\/span> i<\/span> activities.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

The cost<\/span> Is the sum<\/span> e<\/span> besides<\/span> (ose<\/span> equivalents<\/span> money<\/span> e<\/span> pay, or<\/span> Vlera<\/span> e<\/span> straight<\/span> of the assets<\/span> to<\/span> other<\/span> to<\/span> data<\/span> for<\/span> to<\/span> bought or produced<\/span> an activity.<\/span><\/p>\n

Value<\/span> e<\/span> recoverable<\/span> is<\/span> shuma<\/span> e<\/span> appreciated<\/span> that<\/span> unit<\/span> to wait<\/span> to<\/span> acquire<\/span> from<\/span> an<\/span> active<\/span> in<\/span> end<\/span> to<\/span> life<\/span> of<\/span> of him<\/span> to<\/span> I'll be back, sorry<\/span> discount<\/span> of<\/span> costs<\/span> extraction<\/span> from use.<\/span><\/p>\n

Accumulated depreciation<\/span> It is the depreciable part of an asset, already depreciated and recognized as an expense.<\/span> Costs<\/span> e<\/span> disagreements<\/span> are<\/span> costs<\/span> e<\/span> interest<\/span> and the<\/span> cost<\/span> to<\/span> other<\/span> to<\/span> unit,<\/span> to<\/span> like that<\/span> like<\/span> tariffs<\/span> e<\/span> services,<\/span> commissions<\/span> bankers, differences<\/span> exchange,<\/span> flowing<\/span> from<\/span> falls in<\/span> coins<\/span> to<\/span> huaj<\/span> in that<\/span> mass that<\/span> are considered<\/span> like<\/span> an<\/span> regulation<\/span> i<\/span> kostove<\/span> to<\/span> interest<\/span> in<\/span> connection<\/span> with<\/span> agreements<\/span> e<\/span> Huawei<\/span> and the<\/span> cost<\/span> to<\/span> other<\/span> that<\/span> connect<\/span> directly<\/span> with<\/span> homeruns.<\/span><\/p>\n

Loss from depreciation<\/span> is the amount by which the carrying amount of an asset or a cash-generating unit exceeds<\/span> the amount<\/span> his<\/span> irretrievable<\/span><\/p>\n

Value of<\/span> right<\/span> is<\/span> the price that<\/span> will<\/span> to<\/span> was expected<\/span> for<\/span> to<\/span> sold<\/span> an<\/span> active<\/span> or<\/span> that<\/span> will<\/span> paguhej<\/span> for<\/span> transferred<\/span> an<\/span> obligation,<\/span> in<\/span> an<\/span> transaction<\/span> to<\/span> common<\/span> between<\/span> participants<\/span> of the market,<\/span> in<\/span> the date<\/span> e<\/span> herring.<\/span><\/p>\n

Net book value<\/span> Is the sum<\/span> with<\/span> which<\/span> an<\/span> active<\/span> recognized<\/span> in<\/span> the mirror<\/span> e<\/span> position<\/span> financial<\/span> after subtracting<\/span> depreciation<\/span> i<\/span> accumulate<\/span> the losses of<\/span> mouthwash<\/span> from devaluation).<\/span><\/p>\n

The amount<\/span> e<\/span> recoverable<\/span> is<\/span> Vlera<\/span> to me<\/span> e<\/span> high<\/span> between<\/span> value<\/span> of<\/span> right<\/span> to<\/span> an<\/span> active<\/span> (reduced<\/span> with<\/span> the cost<\/span> e<\/span> sales<\/span> and the<\/span> value<\/span> of<\/span> of him<\/span> in use.<\/span><\/p>\n

Costs<\/span> e<\/span> sale<\/span> are<\/span> supplementary cost<\/span> that<\/span> connect<\/span> directly<\/span> with<\/span> sales<\/span> e<\/span> an<\/span> active<\/span> or<\/span> to<\/span> of the unit<\/span> generative<\/span> to<\/span> umbrella,<\/span> while<\/span> excluded<\/span> the cost<\/span> financing and<\/span> my grandmother<\/span> profit.<\/span><\/p>\n

Value<\/span> in<\/span> use<\/span> is<\/span> Vlera<\/span> actual<\/span> e<\/span> flushes<\/span> to<\/span> ardhshme<\/span> to<\/span> valued<\/span> to<\/span> umbrella,<\/span> that<\/span> waits<\/span> to<\/span> come<\/span> from<\/span> use<\/span> i<\/span> an<\/span> active<\/span> or<\/span> when leaving<\/span> his outside<\/span> use<\/span> in<\/span> end<\/span> of life<\/span> his useful.<\/span><\/p>\n

Unit<\/span> generative<\/span> e<\/span> umbrella<\/span> is<\/span> group<\/span> to me<\/span> i<\/span> small<\/span> i<\/span> identifiable<\/span> i<\/span> of the assets<\/span> that<\/span> generate<\/span> Dad,<\/span> to<\/span> Which ones<\/span> are<\/span> mainly<\/span> independent<\/span> from<\/span> money laundering by<\/span> other activities.<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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Treatment<\/span> Accountant<\/span> FOR<\/span> LONG-TERM EFFECTS<\/span> MATERIAL (AAM)<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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Recognition<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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8<\/span><\/p>\n<\/td>\n

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Unit<\/span> economic<\/span> Well<\/span> the cost<\/span> e<\/span> an<\/span> voice<\/span> to<\/span> AAM-ve<\/span> if one<\/span> active<\/span> if<\/span> and the<\/span> only<\/span> if<\/span><\/p>\n

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(a)<\/span>active<\/span> controlled<\/span> from the unit<\/span> economic;<\/span><\/div>\n<\/div>\n
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(b)<\/span>is<\/span> e<\/span> could<\/span> since<\/span> use<\/span> i<\/span> activity<\/span> will<\/span> to<\/span> enter<\/span> unit<\/span> economic benefits<\/span> to<\/span> ardhshme<\/span> economic;<\/span><\/div>\n<\/div>\n
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(c)<\/span>cost<\/span> e<\/span> activity<\/span> can<\/span> to<\/span> mate me<\/span> credibility.<\/span><\/div>\n<\/div>\n<\/div>\n

Registration<\/span> Fillestar<\/span> i<\/span> AAM-s\u00eb becomes<\/span> usually<\/span> in<\/span> the moment<\/span> e<\/span> acquisition<\/span> to<\/span> time from<\/span> purchase<\/span> apple<\/span> production.<\/span><\/p>\n<\/td>\n<\/tr>\n

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9<\/span><\/p>\n<\/td>\n

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Parts<\/span> exchange,<\/span> instruments and<\/span> tools<\/span> e<\/span> employee<\/span> Themba Usually<\/span> like<\/span> invent<\/span> and the<\/span> are burdened with expenses<\/span> where are you<\/span><\/p>\n

consumed. However, the core exchange parts and spare equipment are long-term active materials when a unit<\/span> economically expected to be used for more than one period. Similarly, if parts of<\/span> exchange, instruments<\/span> and the<\/span> tools<\/span> e<\/span> employee<\/span> can be used<\/span> only<\/span> about<\/span> with<\/span> a voice<\/span> to<\/span> of the assets<\/span> long-term<\/span> material,<\/span><\/p>\n

them<\/span> are considered<\/span> like<\/span> active<\/span> Material properties.<\/span><\/p>\n<\/td>\n<\/tr>\n

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10<\/span><\/p>\n<\/td>\n

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Toka<\/span> and the<\/span> buildings<\/span> are<\/span> active<\/span> to<\/span> ndara<\/span> and the<\/span> an<\/span> unit<\/span> economic<\/span> will<\/span> t-i<\/span> treat<\/span> them<\/span> vech<\/span> e<\/span> vech<\/span> and<\/span> when<\/span> them<\/span> blinks<\/span> of<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

bashka.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Measurement<\/span> primary, initial<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

11<\/span><\/p>\n<\/td>\n

\n

One<\/span> element<\/span> I am,<\/span> that<\/span> meets the criteria<\/span> for recognition<\/span> like<\/span> active<\/span> in<\/span> the mirror<\/span> e<\/span> financial position (see<\/span> paragraph<\/span> 20<\/span> to<\/span><\/p>\n

SKK<\/span> 1<\/span> to<\/span> improved), measured<\/span> with<\/span> cost.<\/span> In<\/span> cost<\/span> includes:<\/span><\/p>\n

\n
\n
(a)<\/span>purchase cost (including import duties and other non-refundable taxes, net of trade discounts and<\/span> discount<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>other direct costs associated with bringing an activity to the location and conditions needed for<\/span> its functioning, according to the unit's objectives (including the cost of producing activities, if any, the costs of<\/span> preparation<\/span> of<\/span> terranent,<\/span> delivery<\/span> star and<\/span> treatment,<\/span> installation<\/span> and the<\/span> montimin,<\/span> like<\/span> and the<\/span> testimony<\/span> e<\/span> (time).<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>the estimated initial cost of future dismantling of an asset and the restoration of the land in which<\/span> is located,<\/span> in<\/span> the situation<\/span> primary, initial<\/span> if<\/span> assessment<\/span> i<\/span> their<\/span> Matches<\/span> with<\/span> policies<\/span> for<\/span> creation<\/span> e<\/span> an<\/span> Provisions,<\/span> as<\/span> is described<\/span> in SKK 6).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

12<\/span><\/p>\n<\/td>\n

\n

To<\/span> receipts<\/span> and the<\/span> expenses<\/span> that<\/span> created<\/span> like<\/span> Result<\/span> i<\/span> activities<\/span> to<\/span> random<\/span> during<\/span> construction<\/span> apple<\/span> development<\/span> to<\/span> an<\/span> active<\/span> Long fat<\/span> material<\/span> They are known.<\/span> in<\/span> the mirror<\/span> e<\/span> to<\/span> arrival<\/span> in<\/span> Amen<\/span> that<\/span> these<\/span> activities<\/span> there were no<\/span> are<\/span> to<\/span> necessary<\/span> for<\/span> to<\/span><\/p>\n

to behave<\/span> activin<\/span> in<\/span> location<\/span> and the<\/span> conditions<\/span> e<\/span> exploitation<\/span> to<\/span> Param\u00e9nduara.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

13<\/span><\/p>\n<\/td>\n

\n

If<\/span> payment<\/span> for<\/span> AAM<\/span> postponed<\/span> beyond<\/span> affluent<\/span> normal<\/span> to<\/span> credit<\/span> for<\/span> payment,<\/span> in<\/span> determination<\/span> e<\/span> costs<\/span> of<\/span> activity<\/span> merret<\/span><\/p>\n

in<\/span> consideration<\/span> Vlera<\/span> actual<\/span> e<\/span> payment.<\/span> Difference<\/span> between<\/span> value<\/span> nominal<\/span> and the<\/span> value<\/span> actual<\/span> recognized<\/span> like<\/span> an<\/span> spending<\/span> interest<\/span> during the term<\/span> payment.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

14<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economically knows<\/span> all<\/span> costs<\/span> e<\/span> murder<\/span> like<\/span> spending<\/span> in<\/span> period<\/span> in<\/span> to<\/span> which one<\/span> them<\/span> are<\/span> cryer.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

If<\/span> active<\/span> is obtained<\/span> in<\/span> exchange<\/span> to<\/span> an<\/span> active<\/span> other<\/span> Jomonetar,<\/span> or<\/span> group<\/span> Active,<\/span> or<\/span> to<\/span> an<\/span> combination<\/span> active<\/span><\/p>\n

Monetize me<\/span> active<\/span> You owe me money,<\/span> cost<\/span> e<\/span> activity<\/span> to<\/span> to take<\/span> mate me<\/span> the value<\/span> e<\/span> Okay,<\/span> except<\/span> scratched<\/span> kur<\/span><\/p>\n

\n
\n
(a)<\/span>Vlera<\/span> e<\/span> right<\/span> e<\/span> of the assets<\/span> to<\/span> marra<\/span> and the<\/span> tire<\/span> to<\/span> data<\/span> there were no<\/span> can<\/span> to<\/span> defined<\/span> in<\/span> way<\/span> to<\/span> trustworthy;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>the exchange transaction does not have commercial content (for example, when the exchanged assets are similar).<\/span> In<\/span> to<\/span> a day<\/span> cases<\/span> e<\/span> mentioned,<\/span> (a)<\/span> and the<\/span> (b),<\/span> cost<\/span> e<\/span> activity<\/span> to<\/span> to take<\/span> is<\/span> Vlera<\/span> accountant<\/span> e<\/span> activity<\/span> to<\/span> given.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

16<\/span><\/p>\n<\/td>\n

\n

If<\/span> Main ingredients<\/span> to<\/span> an<\/span> AAM-je<\/span> have,<\/span> in<\/span> way<\/span> to<\/span> considerable,<\/span> useful life<\/span> to<\/span> different,<\/span> these<\/span> part<\/span><\/p>\n

must<\/span> to<\/span> They are known.<\/span> initially<\/span> like<\/span> elements<\/span> special<\/span> to<\/span> AAMs,<\/span> while<\/span> scheduled<\/span> standard<\/span> depreciation<\/span> to<\/span> special<\/span> for each<\/span> from<\/span> tire, depending on<\/span> of life<\/span> their useful.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

17<\/span><\/p>\n<\/td>\n

\n

Definition<\/span> i<\/span> costs<\/span> of<\/span> AAM-ve,<\/span> to<\/span> marra<\/span> from<\/span> granted<\/span> governmental,<\/span> will<\/span> to<\/span> is made<\/span> in<\/span> match<\/span> with<\/span> SKK<\/span> 10<\/span> Granted<\/em><\/span> and the<\/em><\/span><\/p>\n

form<\/em><\/span> to<\/em><\/span> other<\/em><\/span> to<\/em><\/span> assistant<\/em><\/span>.<\/span> Definition<\/span> i<\/span> costs<\/span> of<\/span> AAM-ve,<\/span> to<\/span> marra<\/span> with<\/span> qira<\/span> to finance,<\/span> will<\/span> to<\/span> is made<\/span> in<\/span> match<\/span> with<\/span> SKK<\/span> 7<\/span> Accounting<\/em><\/span> i<\/em><\/span> qirave<\/em><\/span>.<\/span> Definition<\/span> i<\/span> costs<\/span> of<\/span> AAM-ve,<\/span> to<\/span> obtained<\/span> from<\/span> combinations<\/span> e<\/span> businesses,<\/span> will<\/span> to<\/span> is made<\/span><\/p>\n

in<\/span> match<\/span> with<\/span> SKK<\/span> 9<\/span> Combinations<\/em><\/span> e<\/em><\/span> businesses<\/em><\/span> and the<\/em><\/span> consolidation<\/em><\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Assessment<\/span> i<\/span> later on<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

18<\/span><\/p>\n<\/td>\n

\n

Unit<\/span> economic<\/span> will<\/span> to<\/span> choose<\/span> like<\/span> politics<\/span> to<\/span> I'm sorry, but I need more context to understand what \"saj\" means. Could you please provide more information?<\/span> accountant<\/span> model<\/span> e<\/span> costs<\/span> I<\/span> chili<\/span> shpjegohet<\/span> in<\/span> paragraph<\/span> 19),<\/span> or<\/span><\/p>\n

model<\/span> e<\/span> reassessment<\/span> I<\/span> chili<\/span> shpjegohet<\/span> in<\/span> paragraphs<\/span> 20-28<\/span> )<\/span> and the<\/span> will<\/span> to<\/span> to implement<\/span> that<\/span> Model<\/span> for<\/span> to<\/span> all<\/span> class<\/span> e<\/span> AAM-<\/span> To<\/span> that is valued.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Model<\/span> i<\/span> costs<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

19<\/span><\/p>\n<\/td>\n

\n

In<\/span> the mirror<\/span> e<\/span> position<\/span> financial<\/span> an<\/span> element<\/span> i<\/span> AAMs<\/span> is presented<\/span> with<\/span> cost<\/span> minus<\/span> amortization<\/span> e<\/span> accumulate<\/span> and the<\/span><\/p>\n

some<\/span> defeat<\/span> to<\/span> accumulate<\/span> from<\/span> underestimation.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Model<\/span> i<\/span> reassessment<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

One<\/span> class<\/span> AAM,<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> of<\/span> whom<\/span> can<\/span> to<\/span> mate<\/span> with<\/span> trustworthiness,<\/span> is presented<\/span> in<\/span> the mirror<\/span> e<\/span> position<\/span> financial<\/span><\/p>\n

the revalued amount, which is the fair value at the revaluation date, reduced in subsequent periods by<\/span> accumulated depreciation of <\/span>later on <\/em><\/span>the accumulated losses of <\/span>upcoming <\/em><\/span>devaluation. Revaluations should<\/span> to<\/span> crayfish<\/span> regularly,<\/span> in<\/span> way<\/span> that<\/span> Vlera<\/span> accountant<\/span> to<\/span> don't<\/span> change<\/span> materially<\/span> from<\/span> Vlera<\/span> that<\/span> will<\/span> to<\/span> result<\/span> if<\/span><\/p>\n

assessment<\/span> I am,<\/span> in<\/span> the date of<\/span> reporting<\/span> will<\/span> to<\/span> was being made<\/span> the value<\/span> e<\/span> Right.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

21<\/span><\/p>\n<\/td>\n

\n

Value of<\/span> directly onto the lot and<\/span> buildings<\/span> usually<\/span> defined<\/span> on the basis of<\/span> indicators<\/span> to the market<\/span> through evaluations<\/span> to<\/span><\/p>\n

shield<\/span> from<\/span> evaluator<\/span> professionals<\/span> to<\/span> qualified.<\/span> Value<\/span> right<\/span> e<\/span> elements<\/span> AAMs<\/span> is usually<\/span> their village<\/span> e<\/span> market<\/span> determined<\/span> from the evaluators.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

22<\/span><\/p>\n<\/td>\n

\n

The frequency of revaluations depends on changes in the fair values of the AAM that are revalued. When the fair value of an<\/span> active<\/span> to<\/span> re-evaluated<\/span> changes<\/span> materially<\/span> from<\/span> Vlera<\/span> accountable,<\/span> then<\/span> needed<\/span> to<\/span> cruelty<\/span> an<\/span> re-evaluation<\/span> other.<\/span> Disa<\/span><\/p>\n

AAM elements undergo significant and unstable changes in their right values, so they have<\/span> need for annual revaluations. Such frequent revaluations are unnecessary for those elements of the AAM, value<\/span> whose value does not undergo significant changes. For this category, a reassessment every three<\/span> or<\/span> five years.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

23<\/span><\/p>\n<\/td>\n

\n

When<\/span> re-examined<\/span> an<\/span> element<\/span> i<\/span> AAMs,<\/span> depreciation<\/span> i<\/span> accumulate<\/span> in<\/span> the date<\/span> e<\/span> reassessment<\/span> is eliminated<\/span> counterfeit<\/span> value<\/span><\/p>\n

Gross book value of assets and net worth are revalued with the revalued amount of the assets, or revalued and the value<\/span> historic<\/span> and the<\/span> depreciation<\/span> i<\/span> accumulated.<\/span> Amount\/value<\/span> e<\/span> regulation,<\/span> that<\/span> comes<\/span> from<\/span> My declarations<\/span> or<\/span> eliminimi<\/span> i<\/span> amortization<\/span> accumulated, represents<\/span> increase<\/span> or<\/span> decrease<\/span> e<\/span> value<\/span> accountable,<\/span> e<\/span> Cila<\/span> accounted for<\/span> in<\/span> match<\/span> with<\/span> paragraphs 26<\/span><\/p>\n

and the<\/span> 27.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

24<\/span><\/p>\n<\/td>\n

\n

If<\/span> re-examined<\/span> an<\/span> element<\/span> i<\/span> AAMs,<\/span> then<\/span> must<\/span> to<\/span> re-examined<\/span> e<\/span> all<\/span> class<\/span> e<\/span> AAMs<\/span> where<\/span> does<\/span> part<\/span> ky<\/span><\/p>\n

element.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

To<\/span> all<\/span> element<\/span> e<\/span> an<\/span> class<\/span> AAM<\/span> riverbed<\/span> in<\/span> to<\/span> same<\/span> time<\/span> for<\/span> to<\/span> Shmangur<\/span> reassessments<\/span> e<\/span> selected<\/span> to<\/span><\/p>\n

activate,<\/span> like<\/span> and the<\/span> reporting<\/span> in<\/span> mirrors<\/span> financial<\/span> to<\/span> Shumave<\/span> that<\/span> are<\/span> an<\/span> mixture<\/span> e<\/span> kostove<\/span> and the<\/span> values<\/span> to<\/span> right<\/span> in<\/span> date<\/span> different.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

26<\/span><\/p>\n<\/td>\n

\n

If<\/span> Vlera<\/span> accountant<\/span> e<\/span> an<\/span> active<\/span> Long fat<\/span> material<\/span> grows,<\/span> like<\/span> Result<\/span> i<\/span> revaluation,<\/span> This<\/span> growth<\/span> is credited<\/span> directly<\/span> in<\/span> capital<\/span> e<\/span> person<\/span> in<\/span> the voice<\/span> \u201cReserve<\/span> re-evaluation.<\/span> For<\/span> shuma<\/span> e<\/span> reassessment<\/span> recognized<\/span> like<\/span> e<\/span> arrived<\/span> in<\/span> the mirror<\/span> e<\/span> to<\/span> Welcome,<\/span><\/p>\n

for<\/span> how much<\/span> time<\/span> and the<\/span> in<\/span> that<\/span> measure<\/span> that<\/span> she<\/span> cancel<\/span> the loss<\/span> from<\/span> re-evaluation<\/span> i<\/span> to<\/span> the same<\/span> active<\/span> in<\/span> periods<\/span> accountant<\/span> predecessor.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

27<\/span><\/p>\n<\/td>\n

\n

If<\/span> Vlera<\/span> countable<\/span> an<\/span> active<\/span> Long fat<\/span> material shrinks,<\/span> Is the result<\/span> revaluation,<\/span> ky<\/span> reduction<\/span> is known as<\/span> spending<\/span><\/p>\n

in the income statement. But the amount of the revaluation loss is debited directly to equity in<\/span> the voice<\/span> \u201c"Reinstatement reserve," for as long as and to the extent that it compensates a credit balance that may exist from<\/span> Rethink<\/span> to<\/span> previous of this<\/span> active.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

28<\/span><\/p>\n<\/td>\n

\n

Revaluation surplus, included in equity for an item of PPE, must be transferred to retained earnings<\/span> scattered<\/span> along<\/span> life<\/span> of<\/span> give me<\/span> to<\/span> activity<\/span> Long fat<\/span> material.<\/span> Surplus<\/span> e<\/span> transfer<\/span> every<\/span> vitamin<\/span> is<\/span> difference<\/span> between<\/span><\/p>\n

amortization calculated on the basis of the revalued book value of the asset and amortization calculated based on<\/span> rest of the activities. Any other excesses (if any) remaining from the revaluation should be transferred to<\/span> profits<\/span> e<\/span> scattered<\/span> when<\/span> active<\/span> Long fat<\/span> material<\/span> registers.<\/span> Transfers<\/span> from<\/span> tepricat<\/span> e<\/span> reviews<\/span> in<\/span> profits<\/span><\/p>\n

e<\/span> scattered<\/span> there were no<\/span> are done<\/span> through<\/span> mirror<\/span> to<\/span> Welcome.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Value<\/span> e<\/span> amortizable<\/span> depreciation<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

29<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> distribute<\/span> the value<\/span> e<\/span> amortizable<\/span> to<\/span> an<\/span> active<\/span> in<\/span> base<\/span> systematic<\/span> during<\/span> life<\/span> of<\/span> of him<\/span> to<\/span> I received it.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

30<\/span><\/p>\n<\/td>\n

\n

Value<\/span> e<\/span> amortizable<\/span> e<\/span> an<\/span> elements<\/span> to<\/span> AAMs<\/span> recognized<\/span> in<\/span> the mirror<\/span> e<\/span> to<\/span> arrival<\/span> and the<\/span> expenses,<\/span> like<\/span> spending<\/span> in<\/span><\/p>\n

systematic manner throughout the useful life of this asset. Exceptions are made for long-term tangible assets with a useful<\/span> perpetual, such as land (except for mines and sites used for landfill), works of art with<\/span> long-term life, museum works, and books that do not depreciate. Works of art acquired for design purposes, such as<\/span> and museum works and books, which must be replaced after a certain period of time, are amortized over the life of<\/span> their<\/span> useful.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

31<\/span><\/p>\n<\/td>\n

\n

An economic unit must consider all of the following factors when determining the useful life of a<\/span> activities<\/span><\/p>\n

\n
\n
(a)<\/span>expected use of the activity. <\/span>Usage is evaluated by referring to the expected capabilities of the activity or<\/em><\/span> of production<\/em><\/span> you're welcome.<\/em><\/span><\/div>\n<\/div>\n
\n
(b)<\/span>expected physical consumption, which depends on utilization factors, such as the number of shifts during which the asset<\/span> It is also used for repair and maintenance plans, as well as asset care and maintenance, when the asset is not in<\/span> Work.<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>obsolescence, technical or commercial, resulting from changes or improvements in production, or from a change in<\/span> requirements<\/span> for<\/span> product<\/span> after service<\/span> ensure<\/span> from<\/span> active.<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>The word \"kufizimet\" does not appear to be a recognized word in any major language. It's possible it is a:\n\n* **Typo:** The word might be misspelled.\n* **Neologism:** It could be a newly created word with a specific meaning within a small group or context.\n* **Word from a less common language:** It might belong to a language with fewer speakers or one that isn't widely documented online.\n* **Proper noun:** It could be a name of a person, place, or thing.\n* **Gibberish:** It may be a random string of letters.\n\nWithout further context, it's impossible to determine its meaning.<\/span> legal<\/span> apple<\/span> to<\/span> similar<\/span> for<\/span> Use<\/span> e<\/span> activate,<\/span> as<\/span> are<\/span> data<\/span> e<\/span> skadimit<\/span> to<\/span> contractive<\/span> to<\/span> rent.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

32<\/span><\/p>\n<\/td>\n

\n

Method<\/span> e<\/span> chosen<\/span> e<\/span> amortization<\/span> must<\/span> to<\/span> mirror<\/span> systematically<\/span> manner<\/span> that<\/span> like<\/span> will<\/span> to<\/span> performed<\/span> from<\/span> unit<\/span><\/p>\n

economic<\/span> benefits<\/span> economic<\/span> to<\/span> ardhshme<\/span> to<\/span> activity<\/span> long fat,<\/span> to<\/span> obtained<\/span> during<\/span> life<\/span> of<\/span> give me<\/span> to<\/span> t.i.j.<\/span> Methods<\/span><\/p>\n

to me<\/span> to<\/span> normal<\/span> to<\/span> amortization<\/span> include<\/span> method<\/span> linear,<\/span> method<\/span> on<\/span> the value<\/span> e<\/span> remainder<\/span> and the<\/span> method<\/span> e<\/span> based on<\/span> in<\/span> use<\/span> like<\/span> p.sh<\/span> produced units method.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

33<\/span><\/p>\n<\/td>\n

\n

In<\/span> practice<\/span> shapes<\/span> is used<\/span> method<\/span> linear<\/span> for<\/span> amortization<\/span> e<\/span> AAM-ve.<\/span> Use<\/span> i<\/span> methods<\/span> to<\/span> other<\/span> merret<\/span> in<\/span><\/p>\n

consideration<\/span> in<\/span> Rust<\/span> that<\/span> them<\/span> reflect<\/span> in<\/span> way<\/span> to me<\/span> objective<\/span> distribution<\/span> e<\/span> benefits<\/span> to<\/span> ardhshme<\/span> economic<\/span> during<\/span> life<\/span> useful activity.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

34<\/span><\/p>\n<\/td>\n

\n

Depreciation<\/span> must<\/span> to<\/span> express<\/span> Use<\/span> e<\/span> an<\/span> active<\/span> Long fat<\/span> but<\/span> Hi<\/span> definitely<\/span> the change<\/span> e<\/span> value<\/span> of<\/span> t.i.j.<\/span> So<\/span> that<\/span><\/p>\n

objectives<\/span> i<\/span> selection<\/span> of<\/span> methods<\/span> and the<\/span> normative<\/span> to<\/span> amortization<\/span> there were no<\/span> is<\/span> holding<\/span> e<\/span> value<\/span> accountant<\/span> to<\/span> an<\/span> active<\/span> Long fat<\/span> material<\/span> how much<\/span> to me<\/span> near the value<\/span> of<\/span> of him<\/span> to<\/span> market,<\/span> but<\/span> reflection<\/span> how much<\/span> to me<\/span> with<\/span> truthfulness<\/span> i<\/span> use<\/span> to<\/span> activities.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

35<\/span><\/p>\n<\/td>\n

\n

Depreciation<\/span> for<\/span> every<\/span> period<\/span> will<\/span> to<\/span> recognized<\/span> in<\/span> the mirror<\/span> e<\/span> to<\/span> arrival<\/span> and the<\/span> expenses,<\/span> with<\/span> exclusion<\/span> to<\/span> scratched<\/span> when<\/span><\/p>\n

an<\/span> SKK<\/span> other<\/span> requires<\/span> that<\/span> cost<\/span> to<\/span> recognized<\/span> like<\/span> part<\/span> e<\/span> costs<\/span> of<\/span> an<\/span> active.<\/span> For<\/span> example,<\/span> depreciation<\/span> i<\/span> of the assets<\/span> long-term<\/span> producer<\/span> included<\/span> in<\/span> the cost<\/span> e<\/span> of the inventory<\/span> (see<\/span> SKK 4<\/span> Inventories<\/em><\/span>).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

36<\/span><\/p>\n<\/td>\n

\n

If<\/span> has<\/span> teller<\/span> that<\/span> has<\/span> rich<\/span> an<\/span> change<\/span> to<\/span> important<\/span> that<\/span> from<\/span> date<\/span> e<\/span> fund it<\/span> e<\/span> reporting<\/span> Annual<\/span> in<\/span> model<\/span> with<\/span> to<\/span><\/p>\n

When an economic entity expects to consume the future economic benefits of an asset, the entity will consider<\/span> its current depreciation method, and if expectations change then the unit will change the method of<\/span> depreciation to reflect the new model. The economic unit will treat the change as a change in valuation.<\/span> accountant<\/span> in accordance<\/span> me SKK<\/span> 1<\/span> Quadri<\/em><\/span> General<\/em><\/span> for<\/em><\/span> Financial statement preparation<\/em><\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

37<\/span><\/p>\n<\/td>\n

\n

Factors<\/span> to<\/span> such<\/span> like<\/span> an<\/span> change<\/span> in<\/span> manner<\/span> that<\/span> like<\/span> an<\/span> active<\/span> is<\/span> used,<\/span> Consume me<\/span> i<\/span> redundant,<\/span> progress<\/span> technological,<\/span> and the<\/span> changes<\/span> in<\/span> prices of<\/span> market<\/span> can<\/span> show that<\/span> Vlera<\/span> e<\/span> remainder<\/span> apple<\/span> jet<\/span> e<\/span> give me<\/span> e<\/span> an<\/span> active<\/span> has<\/span><\/p>\n

changed<\/span> that<\/span> from<\/span> date<\/span> e<\/span> fund it<\/span> e<\/span> reporting<\/span> annual.<\/span> If<\/span> teller<\/span> to<\/span> such<\/span> are<\/span> to<\/span> present,<\/span> an<\/span> unit<\/span> economic<\/span> will<\/span> to<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

review<\/span> assessments<\/span> e<\/span> I'm sorry, but I need more context to understand what \"saj\" means. Could you please provide more information?<\/span> to<\/span> previous<\/span> and the<\/span> if<\/span> expectations<\/span> change,<\/span> then<\/span> unit<\/span> will<\/span> to<\/span> change<\/span> the value<\/span> e<\/span><\/p>\n

remained,<\/span> method<\/span> e<\/span> amortization<\/span> or<\/span> life<\/span> e<\/span> I received it.<\/span> Unit<\/span> economic<\/span> will<\/span> to<\/span> treat<\/span> the change<\/span> in<\/span> the value<\/span> e<\/span> remained,<\/span><\/p>\n

depreciation method or useful life as a change in an accounting estimate in accordance with IAS 8 <\/span>Square<\/em><\/span> general<\/em><\/span> for<\/em><\/span> preparation<\/em><\/span> e<\/em><\/span> financial statements.<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

38<\/span><\/p>\n<\/td>\n

\n

If<\/span> Vlera<\/span> e<\/span> remainder<\/span> e<\/span> an<\/span> active<\/span> Long fat<\/span> material<\/span> is<\/span> a lot<\/span> e<\/span> low,<\/span> then<\/span> can<\/span> to<\/span> presupposed<\/span> that<\/span> she<\/span> to<\/span> life<\/span> e<\/span><\/p>\n

equal<\/span> with<\/span> zero.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

39<\/span><\/p>\n<\/td>\n

\n

Every<\/span> unit<\/span> economic<\/span> cakton<\/span> methods<\/span> e<\/span> amortization<\/span> and the<\/span> normal<\/span> e<\/span> amortization<\/span> in<\/span> policies<\/span> and the<\/span> procedures<\/span> e<\/span> I'm sorry, but I need more context to understand what \"saj\" means. Could you please provide more information?<\/span><\/p>\n

The accountable, which must be used for the amortization of tangible long-term assets. For a class of AAM, with elements<\/span> Individually insignificant items can be subject to the same depreciation rules for the entire class. For items<\/span> individually<\/span> to<\/span> important,<\/span> as<\/span> defined<\/span> in<\/span> paragraph<\/span> 16<\/span> to<\/span> to this<\/span> Standards,<\/span> they are caught<\/span> standard<\/span> to<\/span> special<\/span> depreciation<\/span> for<\/span> every item<\/span> to<\/span> AAMs,<\/span> in<\/span> based on<\/span> life<\/span> useful<\/span> to<\/span> secilit<\/span> from<\/span> theirs.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

40<\/span><\/p>\n<\/td>\n

\n

Depreciation<\/span> i<\/span> an<\/span> active<\/span> Long fat<\/span> material<\/span> fillon<\/span> when<\/span> he\/she<\/span> is<\/span> i<\/span> ready<\/span> for<\/span> use<\/span> D.M.T.<\/span> when<\/span> is<\/span> in<\/span> conditions<\/span> and the<\/span><\/p>\n

the correct place) and continues until the full amortization of the depreciable amount or until it is deregistered, removed<\/span> from use or reclassified as<\/span> i<\/span> held for<\/span> sales (see paragraphs 73-81). Depreciation<\/span> a long-term asset,<\/span> that<\/span> it is not used temporarily, it is not impaired, except when the asset is fully depreciated. However, if for<\/span> calculation<\/span> e<\/span> amortization<\/span> is used<\/span> method<\/span> e<\/span> units<\/span> to<\/span> produced,<\/span> depreciation<\/span> logarithm<\/span> with<\/span> value<\/span> zero,<\/span> for<\/span> aq<\/span> time<\/span> how much<\/span><\/p>\n

there were no<\/span> has<\/span> Product.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

41<\/span><\/p>\n<\/td>\n

\n

If<\/span> has<\/span> some<\/span> teller<\/span> that<\/span> shuma<\/span> e<\/span> recoverable<\/span> e<\/span> an<\/span> elements<\/span> to<\/span> scheduled<\/span> to<\/span> AAMs<\/span> can<\/span> to<\/span> this<\/span> fallen<\/span> down<\/span><\/p>\n

value<\/span> of<\/span> their<\/span> accountable,<\/span> then<\/span> cruelty<\/span> an<\/span> test<\/span> devaluation<\/span> in<\/span> match<\/span> with<\/span> procedures<\/span> e<\/span> described<\/span> in<\/span> paragraphs<\/span> 82-<\/span> 105 ounces,<\/span> if it is<\/span> necessary,<\/span> activity level<\/span> decreases.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

42<\/span><\/p>\n<\/td>\n

\n

An economic entity must include in its income and expense statement compensation from third parties for<\/span> voices<\/span> to<\/span> AAM-ve<\/span> that<\/span> have<\/span> been<\/span> to<\/span> depreciated,<\/span> to<\/span> humbura<\/span> or<\/span> to<\/span> marra<\/span> with<\/span> obligation,<\/span> only<\/span> when<\/span> compensation<\/span> is made<\/span> i<\/span><\/p>\n

refundable.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Improvements,<\/span> Repairs<\/span> and the<\/span> maintenance<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

43<\/span><\/p>\n<\/td>\n

\n

Costs<\/span> that<\/span> have<\/span> to<\/span> do<\/span> with<\/span> improvements<\/span> e<\/span> upcoming<\/span> i<\/span> increase<\/span> costs<\/span> of<\/span> AAMs<\/span> only<\/span> if<\/span> them<\/span> fulfill<\/span><\/p>\n

definition criteria<\/span> Recognition criteria for assets in financial statements<\/span> from a financial position<\/span> Duke<\/span> including their ability to participate in the generation of future economic benefits). Costs associated<\/span> with<\/span> maintenance<\/span> and the<\/span> Repairs<\/span> e<\/span> continuous<\/span> They are known.<\/span> like<\/span> expenses<\/span> during the year<\/span> Exercise.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

44<\/span><\/p>\n<\/td>\n

\n

If<\/span> an<\/span> part<\/span> e<\/span> an<\/span> elements<\/span> to<\/span> AAMs<\/span> is replaced,<\/span> cost<\/span> e<\/span> part<\/span> of<\/span> re<\/span> i<\/span> is added<\/span> value<\/span> accountant<\/span> net<\/span> to<\/span> elements<\/span> to<\/span> AAMs,<\/span> if<\/span> she<\/span> fulfill<\/span> criteria<\/span> e<\/span> definition<\/span> to<\/span> AAMs<\/span> and the<\/span> criteria<\/span> e<\/span> recognition<\/span> of<\/span> of the assets<\/span> in<\/span><\/p>\n

the mirror<\/span> e<\/span> position<\/span> financial.<\/span> Part<\/span> e<\/span> replaced<\/span> will<\/span> to<\/span> Hiqet<\/span> from<\/span> mirror<\/span> e<\/span> position<\/span> financial,<\/span> if<\/span> she<\/span> is<\/span> Accounted for<\/span> like<\/span> part<\/span> to me<\/span> Go away.<\/span> If<\/span> cost<\/span> primary, initial<\/span> consequently,<\/span> and<\/span> Vlera<\/span> accountant<\/span> currently<\/span> e<\/span> part<\/span> of<\/span><\/p>\n

replaced<\/span> there were no<\/span> known,<\/span> she<\/span> can<\/span> to<\/span> It is estimated<\/span> in<\/span> base<\/span> to<\/span> costs<\/span> actual<\/span> to<\/span> this part<\/span> minus<\/span> amortization<\/span> e<\/span> valued.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

45<\/span><\/p>\n<\/td>\n

\n

Yes<\/span> If you need a translation, please provide the text you want translated.<\/span> continuity<\/span> e<\/span> functioning<\/span> an<\/span> elements<\/span> AAMs<\/span> (for example, to<\/span> an<\/span> airplanes<\/span> it could be<\/span> performance<\/span><\/p>\n

and significant repairs with or without replacement of parts of this asset. With the performance of each capital repair,<\/span> the cost of repair is recognized in the carrying amount of the fixed asset item, if the recognition criteria are met. The value<\/span> the remaining balance of the previous repair cost (which is identifiable by the physical parts) is derecognized. This<\/span> occurs regardless of whether the cost of the previous repair is identifiably determined in<\/span> the transaction of purchasing or creating an asset. If necessary<\/span> to determine what the repair cost was<\/span> to<\/span> previous<\/span> to<\/span> known<\/span> in<\/span> the value<\/span> accountant<\/span> to<\/span> activity<\/span> to<\/span> bought<\/span> or<\/span> created,<\/span> can<\/span> to<\/span> merret<\/span> like<\/span> base<\/span> cost<\/span> e<\/span> appreciated<\/span> e<\/span><\/p>\n

an<\/span> fix it<\/span> to<\/span> in the future.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

46<\/span><\/p>\n<\/td>\n

\n

Changes<\/span> in the assessment<\/span> e<\/span> an<\/span> my duty<\/span> unit,<\/span> in<\/span> connection<\/span> me:<\/span><\/p>\n

\n
\n
\u2013<\/span>release<\/span> from<\/span> use<\/span> to<\/span> activities,<\/span><\/div>\n<\/div>\n
\n
\u2013<\/span>kthimin<\/span> in<\/span> the situation<\/span> e<\/span> previous<\/span> to<\/span> activity<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

like<\/span> and the<\/span> Obligation<\/span> to<\/span> other<\/span> to<\/span> similar<\/span> that<\/span> result in:<\/span><\/p>\n

\n
\n
\u2013<\/span>like<\/span> consequence<\/span> e<\/span> change<\/span> in<\/span> for the time<\/span> e<\/span> scheduled<\/span> or<\/span> the amount<\/span> e<\/span> scheduled<\/span> to<\/span> umbrella<\/span> apple<\/span> vehicles<\/span> to<\/span> Cheer,<\/span> that<\/span> dust<\/span> to pay for<\/span> shlyerjen<\/span> these types of<\/span> obligations,<\/span><\/div>\n<\/div>\n
\n
\u2013<\/span>or<\/span> an<\/span> change<\/span> in<\/span> norms<\/span> e<\/span> skontimit,<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

are added to or subtracted from the cost of the relevant long-term tangible asset in the current accounting period. The new value after<\/span> these regulations should not be less than the book value. If a reduction in a tangible non-current asset<\/span> falls below its book value, the excess is recognized immediately in the income statement. If the adjustment<\/span> Leads to an increase in the cost of an asset, the economic entity must consider whether this indicates that the asset's new carrying amount<\/span> may not be fully recoverable. If so, the economic unit performs an impairment test.<\/span> activities,<\/span> to calculate the value<\/span> his<\/span> to<\/span> recoverable and<\/span> accounting<\/span> any loss from<\/span> underestimation, in accordance<\/span> with<\/span><\/p>\n

paragraphs<\/span> 82-105.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Treatment<\/span> Accountant<\/span> FOR<\/span> Assets<\/span> Long-term<\/span> To<\/span> INVESTOR<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Definition<\/span> and the<\/span> knowledge<\/span> e<\/span> of the assets<\/span> long-term<\/span> materials<\/span> to<\/span> investor<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

47<\/span><\/p>\n<\/td>\n

\n

Active<\/span> Long fat<\/span> material<\/span> i<\/span> to invest<\/span> is<\/span> wealth<\/span> earth<\/span> or<\/span> an<\/span> building<\/span> or<\/span> an<\/span> part<\/span> e<\/span> building,<\/span> apple<\/span> to<\/span> dyja<\/span> e<\/span><\/p>\n

held<\/span> from<\/span> owner<\/span> or<\/span> recipient<\/span> according to<\/span> an<\/span> contract<\/span> Qiraje<\/span> financial<\/span> for<\/span> to<\/span> won<\/span> to<\/span> banana<\/span> from<\/span> Rent<\/span> or<\/span> for<\/span> the assessment<\/span> capital<\/span> both, except<\/span> cases<\/span> kur<\/span><\/p>\n

\n
\n
(a)<\/span>is used<\/span> in<\/span> production<\/span> supply it<\/span> malls<\/span> apple<\/span> services<\/span> or<\/span> for<\/span> goals<\/span> administrative,<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Sold<\/span> in<\/span> the flow<\/span> e<\/span> normal<\/span> to<\/span> businesses.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

48<\/span><\/p>\n<\/td>\n

\n

Interest<\/span> on<\/span> an<\/span> pass<\/span> that<\/span> mbahet<\/span> from<\/span> recipient<\/span> according to<\/span> an<\/span> Qiraje<\/span> to<\/span> normal<\/span> can<\/span> to<\/span> classified<\/span> and the<\/span> is treated<\/span> like<\/span><\/p>\n

long-term asset measured by reference to this standard if, and only if, the asset would meet the definition of<\/span> a long-term investment asset and the tenant can measure the fair value of the interest on this asset at no cost and<\/span> unnecessary effort, on an ongoing basis. This alternative classification is valid on the principle of asset-for-<\/span> pass<\/span> every<\/span> pass<\/span> myself).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

49<\/span><\/p>\n<\/td>\n

\n

Wealth<\/span> e<\/span> mixed<\/span> will<\/span> to<\/span> leaves<\/span> while<\/span> pasture<\/span> beforehand<\/span> you<\/span> classifications<\/span> like<\/span> active<\/span> Long fat<\/span> i<\/span> to invest<\/span> and the<\/span> active<\/span> Long fat<\/span><\/p>\n

material. However,<\/span> if<\/span> Vlera<\/span> right<\/span> activity<\/span> Long fat<\/span> to<\/span> to invest<\/span> there were no<\/span> can<\/span> to<\/span> mate<\/span> in<\/span> way<\/span> reliable,<\/span> Dad<\/span> Cost and effort<\/span> unnecessary, all the wealth<\/span> will<\/span> to<\/span> is treated as<\/span> active<\/span> Long fat<\/span> material.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Measurement<\/span> primary, initial<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

50<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economically,<\/span> in<\/span> the moment<\/span> e<\/span> recognition<\/span> mat<\/span> activin<\/span> Long fat<\/span> to<\/span> to invest<\/span> with<\/span> the cost<\/span> e<\/span> t.i.j.<\/span> The cost<\/span> e<\/span> activity<\/span><\/p>\n

long-term purchases for investment, include the purchase price and all directly chargeable expenses such as<\/span> legal and brokerage fees, property transfer taxes, and other transaction costs. If<\/span> payment<\/span> is<\/span> postponed<\/span> beyond<\/span> termave<\/span> to<\/span> lending<\/span> Normal.,<\/span> cost<\/span> is<\/span> Vlera<\/span> actual<\/span> e<\/span> to<\/span> all<\/span> Save page<\/span> to<\/span> ardhme.<\/span> One<\/span><\/p>\n

An economic entity must determine the cost of a long-term asset that it constructed itself.,<\/span> in accordance with<\/span> paragraphs<\/span> 11-13<\/span> the 15th.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

51<\/span><\/p>\n<\/td>\n

\n

Revenge<\/span> primary, initial<\/span> e<\/span> an<\/span> interest<\/span> on<\/span> an<\/span> pass<\/span> to<\/span> held<\/span> according to<\/span> an<\/span> contract<\/span> what<\/span> to<\/span> classified<\/span> like<\/span> an<\/span> long-acting<\/span><\/p>\n

Investment will be as described in paragraph 34 of the improved SKK 7, even if the rent would be classified as<\/span> It's a common question, but it falls within the scope of the same standard. In other words, the asset is recognized at the lower value.<\/span> between the fair value of the asset and the present value of the minimum lease payments. An equivalent amount is recognized as<\/span> an<\/span> obligation<\/span> financial statements.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Assessment<\/span> i<\/span> later on<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

52<\/span><\/p>\n<\/td>\n

\n

Active<\/span> long story<\/span> invest,<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> to<\/span> What do you want<\/span> can<\/span> to<\/span> mate<\/span> way<\/span> reliable, without<\/span> cost or<\/span> effort<\/span> to<\/span><\/p>\n

unnecessary, it will be measured at fair value on each reporting date<\/span> and changes in fair value are recognized in profit<\/span> these losses. If an interest in a leased asset is classified as a long-term asset<\/span> invested, the voice accounted for at fair value is this interest and not the underlying asset. An economic unit must<\/span> treat<\/span> to<\/span> all<\/span> active<\/span> e<\/span> other<\/span> to<\/span> investor<\/span> like<\/span> leave,<\/span> building,<\/span> machinery<\/span> and the<\/span> device<\/span> while<\/span> used<\/span> model<\/span> cost-<\/span><\/p>\n

Amortization-depreciation.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Transfers<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

53<\/span><\/p>\n<\/td>\n

\n

If<\/span> Vlera<\/span> e<\/span> right<\/span> for<\/span> an<\/span> voice<\/span> to<\/span> activity<\/span> Long fat<\/span> to<\/span> to invest<\/span> that<\/span> mate<\/span> while<\/span> used<\/span> model<\/span> e<\/span> value<\/span> of<\/span> Okay,<\/span> there were no<\/span><\/p>\n

is<\/span> e<\/span> available<\/span> Dad<\/span> cost<\/span> efforts<\/span> to<\/span> unnecessary,<\/span> Economic unit will<\/span> to<\/span> treat<\/span> this voice<\/span> like<\/span> leave,<\/em><\/span> building,<\/em><\/span><\/p>\n

machinery<\/em><\/span> and the<\/em><\/span> device<\/em><\/span> to<\/span> how much<\/span> Vlera<\/span> e<\/span> right<\/span> to<\/span> is made<\/span> e<\/span> available.<\/span> Value<\/span> accountant<\/span> e<\/span> activity<\/span> Long fat<\/span> to<\/span> to invest<\/span> in<\/span> this<\/span> date<\/span> becomes the cost of<\/span> t.i.j.<\/span> This<\/span> is<\/span> an<\/span> change<\/span> i<\/span> rethanave<\/span> and the<\/span> I am<\/span> change in<\/span> accounting policy.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

54<\/span><\/p>\n<\/td>\n

\n

For<\/span> to me<\/span> again,<\/span> as<\/span> required<\/span> from<\/span> paragraphs<\/span> 53,<\/span> an<\/span> unit<\/span> economic<\/span> will<\/span> to<\/span> transfer<\/span> an<\/span> pass<\/span> in,<\/span> or<\/span> I don't understand what you mean by \"nga\". Could you please provide more context or clarify your request?,<\/span> active<\/span><\/p>\n

Long fat<\/span> i<\/span> to invest<\/span> only<\/span> inconvenient,<\/span> fulfill<\/span> or<\/span> Hi<\/span> to me<\/span> first<\/span> definition<\/span> e<\/span> activity<\/span> Long fat<\/span> to<\/span> invested.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Treatment<\/span> Accountant<\/span> FOR<\/span> Assets<\/span> Long-term<\/span> JOMATERIALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Recognition<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

55<\/span><\/p>\n<\/td>\n

\n

One<\/span> active<\/span> Long fat<\/span> joint material<\/span> (AAJM)<\/span> recognized<\/span> only<\/span> if<\/span><\/p>\n

\n
\n
(a)<\/span>is<\/span> e<\/span> could<\/span> since<\/span> use<\/span> i<\/span> activity<\/span> will<\/span> to<\/span> enter<\/span> unit<\/span> economic<\/span> benefits<\/span> to<\/span> ardhshme<\/span> economic;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>cost<\/span> e<\/span> activity<\/span> can<\/span> to<\/span> mate me<\/span> Believability<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>active<\/span> there were no<\/span> is<\/span> Result<\/span> i<\/span> expenses<\/span> to<\/span> made<\/span> Brenda<\/span> of the unit<\/span> economic<\/span> for<\/span> an<\/span> voice<\/span> material.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

56<\/span><\/p>\n<\/td>\n

\n

One<\/span> active<\/span> joint material<\/span> i<\/span> bought<\/span> in<\/span> an<\/span> outfit<\/span> business<\/span> recognized<\/span> usually<\/span> like<\/span> an<\/span> active,<\/span> because<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> of him<\/span> can<\/span> to<\/span> mate<\/span> with<\/span> Believability<\/span> to<\/span> enough. However,<\/span> an<\/span> active material<\/span> I bought<\/span> in<\/span> an<\/span> outfit<\/span> business<\/span> Is not known<\/span> when<\/span><\/p>\n

he\/she<\/span> flows<\/span> from<\/span> to<\/span> right<\/span> legal<\/span> or<\/span> contractual<\/span> and the<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> of him<\/span> there were no<\/span> can<\/span> to<\/span> mate<\/span> in<\/span> way<\/span> to<\/span> believable<\/span> after<\/span> active<\/span> nose<\/span><\/p>\n

\n
\n
(a)<\/span>there were no<\/span> is<\/span> Difference<\/span> from<\/span> Name<\/span> Okay,<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>is<\/span> i<\/span> far from<\/span> from<\/span> Name<\/span> i<\/span> Okay.,<\/span> why not<\/span> exists<\/span> some<\/span> History or<\/span> evidence<\/span> e<\/span> transactions<\/span> for<\/span> active<\/span> to<\/span> same<\/span> or<\/span> to<\/span> similar, and<\/span> like<\/span> consequence<\/span> assessment<\/span> in the value<\/span> of<\/span> right<\/span> will<\/span> ishte<\/span> i<\/span> Your honor<\/span> variable<\/span> to<\/span> unforgettable.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Measurement<\/span> primary, initial<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

57<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> mat<\/span> initially<\/span> an<\/span> active<\/span> joint material<\/span> I cost.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

58<\/span><\/p>\n<\/td>\n

\n

The cost<\/span> e<\/span> an<\/span> active<\/span> long material<\/span> to<\/span> bought<\/span> masculine<\/span> includes:<\/span><\/p>\n

(a)<\/em><\/span> the price<\/span> e<\/span> of him<\/span> to<\/span> purchase,<\/span> while<\/span> included<\/span> taxes<\/span> e<\/span> important<\/span> and the<\/span> taxes<\/span> e<\/span> reimbursable<\/span> to<\/span> purchase,<\/span> while<\/span> reduced<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

account<\/span> and the<\/span> discounts<\/span> trade;<\/span> and the<\/span><\/p>\n

(b)<\/em><\/span> every<\/span> cost<\/span> that<\/span> i<\/span> be careful<\/span> directly<\/span> preparation<\/span> of<\/span> activity<\/span> for<\/span> Use<\/span> e<\/span> of him<\/span> to<\/span> Amendment.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

59<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> Well<\/span> expenses<\/span> e<\/span> shield<\/span> Brenda<\/span> I'm sorry, but I need more context to understand what \"saj\" means. Could you please provide more information?<\/span> for<\/span> creation<\/span> e<\/span> an<\/span> active<\/span> jomaterial,<\/span> while<\/span> included<\/span> to<\/span> all<\/span><\/p>\n

expenses<\/span> for<\/span> activities<\/span> e<\/span> search<\/span> and the<\/span> development,<\/span> like<\/span> an<\/span> spending<\/span> in<\/span> period<\/span> when<\/span> is<\/span> cryer,<\/span> only<\/span> if<\/span> there were no<\/span> is<\/span> piece of<\/span> costs<\/span> of<\/span> an<\/span> active<\/span> else that<\/span> fills<\/span> criteria<\/span> recognition<\/span> in this<\/span> standard.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

60<\/span><\/p>\n<\/td>\n

\n

As an example of the implementation of the preceding paragraph, an economic unit recognizes as expenses in the period when they occur and<\/span> yes<\/span> AAJM,<\/span> the voices of<\/span> below:<\/span><\/p>\n

\n
\n
(a)<\/span>market<\/span> e<\/span> krijuara<\/span> Brenda<\/span> unit,<\/span> Logo,<\/span> list<\/span> e<\/span> customers<\/span> and the<\/span> voices<\/span> e<\/span> similar<\/span> in<\/span> content;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>startup costs (i.e., launch expenses), which include formation costs such as legal and<\/span> secretarial services for the creation of a legal economic entity, expenses for opening a new structure or business<\/span> pre-opening expenses (p.sh.) and expenses to start new activities or launch new products or<\/span> processes<\/span> (date of death)<\/span> costs<\/span> and underutilization);<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>activities<\/span> e<\/span> training;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>Advertisement<\/span> and the<\/span> activities<\/span> promoter;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>Relocation<\/span> or<\/span> reorganization<\/span> piece<\/span> or<\/span> i<\/span> to<\/span> all<\/span> of the unit<\/span> economic;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>Name<\/span> good<\/span> i<\/span> created<\/span> Brenda<\/span> for<\/span> Brenda<\/span> of the unit<\/span> economic.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

61<\/span><\/p>\n<\/td>\n

\n

Paragraph<\/span> 60<\/span> there were no<\/span> excludes<\/span> recognition<\/span> e<\/span> an<\/span> payment<\/span> like<\/span> an<\/span> active<\/span> when<\/span> payment<\/span> for<\/span> goods<\/span> or<\/span> services<\/span> is<\/span> done<\/span><\/p>\n

forward<\/span> delivery<\/span> to<\/span> Mall Rave USA<\/span> criers<\/span> of<\/span> services.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

62<\/span><\/p>\n<\/td>\n

\n

Expenditures<\/span> for<\/span> an<\/span> voice<\/span> joint material<\/span> i<\/span> chili<\/span> is<\/span> known<\/span> initially<\/span> like<\/span> an<\/span> spending,<\/span> there were no<\/span> will<\/span> to<\/span> They are known.<\/span> in<\/span> an<\/span> date<\/span> to<\/span><\/p>\n

subsequent,<\/span> like<\/span> part<\/span> e<\/span> costs<\/span> of<\/span> some<\/span> active.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

63<\/span><\/p>\n<\/td>\n

\n

If<\/span> an<\/span> active<\/span> joint material<\/span> is<\/span> bought<\/span> in<\/span> an<\/span> outfit<\/span> business,<\/span> cost<\/span> e<\/span> to this<\/span> active<\/span> joint material<\/span> is<\/span> Vlera<\/span> e<\/span> of him<\/span> e<\/span> right<\/span><\/p>\n

in<\/span> the date<\/span> e<\/span> purchase.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

64<\/span><\/p>\n<\/td>\n

\n

If<\/span> an<\/span> active<\/span> joint material<\/span> is<\/span> acquired<\/span> through<\/span> an<\/span> grant<\/span> ruler,<\/span> cost<\/span> e<\/span> to this<\/span> active<\/span> is<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> of him<\/span> in<\/span><\/p>\n

the date<\/span> when<\/span> grant<\/span> is<\/span> received\/acquired, in<\/span> match<\/span> with<\/span> SKK<\/span> 10<\/span> Grants<\/em><\/span> and the<\/em><\/span> form<\/em><\/span> to<\/em><\/span> jealousy<\/em><\/span> assistant<\/em><\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

65<\/span><\/p>\n<\/td>\n

\n

One<\/span> active<\/span> joint material<\/span> can<\/span> to<\/span> is obtained<\/span> in<\/span> exchange<\/span> to<\/span> an<\/span> active<\/span> or<\/span> of the assets<\/span> You owe me money,<\/span> or<\/span> an<\/span> combination<\/span> to<\/span><\/p>\n

of the assets<\/span> monetary<\/span> and the<\/span> Jomonnetare.<\/span> One<\/span> unit<\/span> economic<\/span> mat<\/span> the cost<\/span> e<\/span> an<\/span> active<\/span> joint material<\/span> to<\/span> such<\/span> with<\/span> the value<\/span> e<\/span> right<\/span> except<\/span> kur<\/span><\/p>\n

\n
\n
(a)<\/span>Transaction<\/span> i<\/span> exchange<\/span> there were no<\/span> has<\/span> content<\/span> trade;<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Vlera<\/span> e<\/span> right<\/span> like<\/span> e<\/span> activity<\/span> to<\/span> to take<\/span> and the<\/span> at it<\/span> to<\/span> given<\/span> there were no<\/span> is<\/span> e<\/span> matshe<\/span> in<\/span> way<\/span> to<\/span> Trustworthy.<\/span> In<\/span> this<\/span> rest,<\/span> cost<\/span> e activities<\/span> mate<\/span> with value<\/span> countable<\/span> activity<\/span> given.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Assessment<\/span> i<\/span> later on<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

66<\/span><\/p>\n<\/td>\n

\n

One<\/span> AAJM<\/span> will<\/span> to<\/span> is presented<\/span> with<\/span> the cost<\/span> e<\/span> of him<\/span> minus<\/span> amortization<\/span> e<\/span> accumulate<\/span> and the<\/span> some<\/span> defeat<\/span> to<\/span> accumulate<\/span> from<\/span><\/p>\n

underestimation.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

67<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> spread<\/span> the amount<\/span> e<\/span> amortizable<\/span> to<\/span> an<\/span> active<\/span> joint material<\/span> in<\/span> base<\/span> systematic<\/span> during<\/span><\/p>\n

life<\/span> of<\/span> of him<\/span> to<\/span> I received it.<\/span> Depreciation<\/span> for<\/span> every<\/span> period<\/span> will<\/span> to<\/span> recognized<\/span> like<\/span> an<\/span> spending,<\/span> except<\/span> if<\/span> an<\/span> SKK<\/span> other<\/span> requires<\/span> that<\/span> costs known as<\/span> piece of<\/span> costs<\/span> of an asset<\/span> other.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

68<\/span><\/p>\n<\/td>\n

\n

Depreciation<\/span> fillon<\/span> when<\/span> active<\/span> What material is it<\/span> available for<\/span> use,<\/span> p.sh.<\/span> when<\/span> he\/she<\/span> is<\/span> in<\/span> vendin dhe<\/span> in<\/span> conditions<\/span><\/p>\n

e<\/span> domosdoshme<\/span> for<\/span> to<\/span> been<\/span> i<\/span> usable<\/span> according to<\/span> manner<\/span> of<\/span> thinking<\/span> from<\/span> drivers.<\/span> Depreciation<\/span> push on<\/span> when<\/span> active<\/span> registers.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

69<\/span><\/p>\n<\/td>\n

\n

Unit<\/span> economic<\/span> will<\/span> to<\/span> choose<\/span> an<\/span> method<\/span> depreciation<\/span> that<\/span> mirror<\/span> model<\/span> with<\/span> to<\/span> cilin<\/span> she<\/span> to wait<\/span> to<\/span> consume<\/span><\/p>\n

future economic benefits of the asset. If the economic entity cannot reliably determine this pattern,<\/span> she<\/span> will<\/span> to<\/span> use the method<\/span> Linear.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

70<\/span><\/p>\n<\/td>\n

\n

To<\/span> all<\/span> active<\/span> Jomateriale<\/span> will<\/span> to<\/span> are considered<\/span> that<\/span> have<\/span> an<\/span> life<\/span> to<\/span> fund me<\/span> to<\/span> I received it.<\/span> Life<\/span> e<\/span> give me<\/span> e<\/span> an<\/span> active<\/span><\/p>\n

The material arising from contractual rights or other legal rights should not exceed the period of rights.<\/span> contractual or other legal rights, but may be shorter depending on the period during which the unit<\/span> to use the asset. If contractual rights or other legal rights have been transferred for a limited period that<\/span> can<\/span> to<\/span> renewed,<\/span> jet<\/span> e<\/span> give me<\/span> e<\/span> activity<\/span> joint material<\/span> will<\/span> to<\/span> include<\/span> period<\/span> e<\/span> renovation<\/span> only<\/span> in<\/span> Amen<\/span> that<\/span> has<\/span><\/p>\n

evidence<\/span> for<\/span> to<\/span> supported<\/span> rinovimin<\/span> from<\/span> unit<\/span> economic, no<\/span> cost<\/span> to<\/span> considerable.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

71<\/span><\/p>\n<\/td>\n

\n

If<\/span> an<\/span> unit<\/span> economic<\/span> there were no<\/span> is<\/span> in<\/span> state<\/span> to<\/span> to do<\/span> an<\/span> assessment<\/span> to<\/span> friendly<\/span> to<\/span> life<\/span> of<\/span> give me<\/span> to<\/span> activity<\/span><\/p>\n

jomaterial,<\/span> jet<\/span> e<\/span> Is this important to you?<\/span> to<\/span> supposed<\/span> that<\/span> to<\/span> life<\/span> ten<\/span> Vite.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

72<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> suppose<\/span> that<\/span> Vlera<\/span> e<\/span> remainder<\/span> e<\/span> an<\/span> active<\/span> joint material<\/span> is<\/span> zero<\/span> with<\/span> exclusion<\/span> kur<\/span><\/p>\n

\n
\n
(a)<\/span>has<\/span> an<\/span> engagement<\/span> from<\/span> an<\/span> ball<\/span> e<\/span> third<\/span> for it<\/span> bought<\/span> activin<\/span> in<\/span> end<\/span> to<\/span> life<\/span> of<\/span> of him<\/span> to<\/span> I'm sorry, but \"dobishme\" is not a recognizable word in English or any other language I'm familiar with. Could you please check the spelling or provide more context?;<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>exists<\/span> an<\/span> treg<\/span> active<\/span> for the asset<\/span> DHE<\/span><\/div>\n
\n
\n
(i)<\/span>Vlera<\/span> e<\/span> remain possible<\/span> to<\/span> defined<\/span> while<\/span> IU<\/span> refer<\/span> to this<\/span> market;<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>is<\/span> e<\/span> mouthwash<\/span> that<\/span> an<\/span> treg<\/span> i<\/span> such<\/span> will<\/span> to<\/span> existed<\/span> in<\/span> end of<\/span> life<\/span> of<\/span> give me<\/span> to<\/span> activities.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Registration cancellation<\/span> I<\/span> Active<\/span> Long-term<\/span> Materials<\/span> And<\/span> JOMATERIALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

73<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> unregister<\/span> an<\/span> voice<\/span> to<\/span> AAMs and<\/span> to the AAJM<\/span> kur<\/span><\/p>\n

(a)<\/em><\/span> e<\/span> release<\/span> that<\/span> outside<\/span> use;<\/span> or<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

(b)<\/em><\/span> there were no<\/span> waits<\/span> to<\/span> this<\/span> benefits<\/span> ardhshme<\/span> economic<\/span> from<\/span> use<\/span> i<\/span> of him<\/span> or<\/span> from<\/span> Extraction<\/span> outside<\/span> use.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

74<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> know<\/span> profit<\/span> or<\/span> defeat<\/span> from<\/span> registration cancellation<\/span> i<\/span> an<\/span> voice<\/span> to<\/span> AAM-ve<\/span> when<\/span> voice<\/span> is<\/span> registered<\/span><\/p>\n

except<\/span> when<\/span> SKK<\/span> 7 <\/span>Accounting<\/em><\/span> i<\/em><\/span> qirave <\/em><\/span>requires<\/span> to act<\/span> otherwise<\/span> in<\/span> Transactions<\/span> e<\/span> sale<\/span> and receiving<\/span> with<\/span> rent).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

75<\/span><\/p>\n<\/td>\n

\n

In<\/span> determination<\/span> e<\/span> date<\/span> for<\/span> release<\/span> outside<\/span> use<\/span> to<\/span> an<\/span> the voice,<\/span> an<\/span> unit<\/span> economic<\/span> will<\/span> to<\/span> to implement<\/span> criteria<\/span> in<\/span> SKK<\/span> 8<\/span><\/p>\n

To<\/em><\/span> receipts<\/em><\/span> for<\/span> recognition<\/span> e<\/span> to<\/span> arrival<\/span> from<\/span> sale<\/span> e<\/span> Mall rave.<\/span> SKK<\/span> 7<\/span> Accounting<\/em><\/span> i<\/em><\/span> qirave<\/em><\/span> applies<\/span> in<\/span> cases<\/span> e<\/span> extraction<\/span> out of use<\/span> through the transaction<\/span> for sale<\/span> and the<\/span> recovery<\/span> with<\/span> rent.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

76<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> determine<\/span> profit<\/span> \/<\/span> losses<\/span> that<\/span> flow<\/span> from<\/span> registration cancellation<\/span> i<\/span> an<\/span> voice<\/span> to<\/span> AAM-ve<\/span> and the<\/span> AAJM-<\/span><\/p>\n

of,<\/span> like<\/span> difference<\/span> in<\/span> between<\/span> to<\/span> arrival<\/span> net<\/span> from<\/span> Extraction<\/span> outside<\/span> usage,<\/span> in<\/span> Amen<\/span> that<\/span> has<\/span> and the<\/span> value<\/span> accountant<\/span> to<\/span> activities.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

AAM<\/span> And<\/span> AAJM<\/span> To<\/span> Management Board<\/span> FOR<\/span> SALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

77<\/span><\/p>\n<\/td>\n

\n

Elements<\/span> to<\/span> AAMs<\/span> and the<\/span> AAJM's,<\/span> that<\/span> listen<\/span> to<\/span> sell<\/span> Brenda<\/span> 12<\/span> months<\/span> to<\/span> previous<\/span> after<\/span> date<\/span> of<\/span> reporting,<\/span><\/p>\n

reclassify<\/span> like<\/span> active<\/span> long-term<\/span> to<\/span> held<\/span> for<\/span> sale<\/span> and the<\/span> are presented<\/span> in<\/span> the mirror<\/span> e<\/span> position<\/span> financial<\/span> like<\/span> active<\/span> I'm sorry, but \"afatshkurtra\" is not a recognized word in English. It might be a misspelling or a word from another language. Could you please provide more context or clarify the word?.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

78<\/span><\/p>\n<\/td>\n

\n

Elements<\/span> to<\/span> AAMs<\/span> and the<\/span> AAJM's<\/span> reclassify<\/span> in<\/span> the mirror<\/span> e<\/span> position<\/span> financial<\/span> like<\/span> active<\/span> long-term<\/span> to<\/span> held<\/span><\/p>\n

for sale only and only if they are available for immediate sale and their sale is very much<\/span> mundane. To this end, the managers of the economic unit must have actively started sales activities and<\/span> ken<\/span> to extract<\/span> these assets<\/span> in<\/span> Treg me<\/span> an<\/span> price<\/span> that<\/span> is<\/span> i<\/span> reasonable<\/span> in<\/span> Comparison with<\/span> the value of<\/span> their<\/span> current.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

79<\/span><\/p>\n<\/td>\n

\n

Assets<\/span> afatgjata,<\/span> to<\/span> classified<\/span> like<\/span> held<\/span> for<\/span> sale,<\/span> valued<\/span> with<\/span> the value<\/span> more<\/span> low<\/span> between<\/span> value<\/span> of<\/span> their<\/span> accountant<\/span><\/p>\n

and the<\/span> value<\/span> of<\/span> right minus<\/span> costs<\/span> e<\/span> Sales.<\/span> Herein presented<\/span> to me<\/span> I go<\/span> in<\/span> the mirror<\/span> e<\/span> financial position.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

80<\/span><\/p>\n<\/td>\n

\n

Depreciation<\/span> i<\/span> of the assets<\/span> afatgjata,<\/span> to<\/span> classified<\/span> like<\/span> to<\/span> held<\/span> for<\/span> sale,<\/span> interrupted<\/span> in<\/span> for the time<\/span> e<\/span> reclassification<\/span> to<\/span> activities.<\/span><\/p>\n

If the fair value of an asset (minus the estimated costs of sale) is lower than its carrying amount, the asset<\/span> classified as held for sale will be reduced to fair value (less costs to sell). A long-term asset<\/span> i<\/span> classified as held for sale, it is not depreciated even though it continues to be used in production by the economic unit<\/span> to<\/span> in<\/span> the moment<\/span> Output<\/span> outside<\/span> use<\/span> D.M.T.<\/span> sales.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

81<\/span><\/p>\n<\/td>\n

\n

If<\/span> an<\/span> unit<\/span> economic<\/span> i<\/span> changes<\/span> planet<\/span> e<\/span> I'm sorry, but I need more context to understand what \"saj\" means. Could you please provide more information?<\/span> in<\/span> connection<\/span> with<\/span> sales<\/span> e<\/span> activities,<\/span> active<\/span> reclassify<\/span> like<\/span> AAM<\/span> or<\/span> AAJM,<\/span> while<\/span> valued at<\/span> to me<\/span> to<\/span> low<\/span> between<\/span> value<\/span> their<\/span> accountant<\/span> to<\/span> previous<\/span> e<\/span> regular<\/span> with<\/span> amortization<\/span><\/p>\n

and accumulated) and the recoverable amount. The adjustment, in relation to possible reclassification, is recognized in the statement of<\/span> performance<\/span> period<\/span> accountable,<\/span> and no<\/span> in<\/span> way<\/span> retrospective.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

UNDERESTIMATION<\/span> I<\/span> Active<\/span> Long-term<\/span> MATERIALS AND<\/span> JOMATERIALE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Principles<\/span> e<\/span> general<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

82<\/span><\/p>\n<\/td>\n

\n

Paragraphs<\/span> 82<\/span> to<\/span> 105<\/span> will<\/span> to<\/span> are enforced<\/span> in<\/span> treatment<\/span> accountant<\/span> to<\/span> devaluation<\/span> for<\/span> to<\/span> all<\/span> active<\/span> except<\/span> tire<\/span> in<\/span> vijim,<\/span><\/p>\n

for<\/span> to<\/span> Which ones<\/span> SKK-t\u00eb<\/span> e<\/span> other<\/span> define<\/span> requirements<\/span> e<\/span> underestimation<\/span><\/p>\n

\n
\n
(a)<\/span>active<\/span> for taxes<\/span> to<\/span> push<\/span> (see<\/span> SKK<\/span> 11<\/span> Tax<\/em><\/span> on<\/em><\/span> fits<\/em><\/span>).<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>active<\/span> financial<\/span> (see<\/span> SKK<\/span> 3<\/span> Instruments<\/em><\/span> Finance<\/em><\/span>.<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>active<\/span> long-term<\/span> materials<\/span> to<\/span> investor<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>active<\/span> biological<\/span> in<\/span> connection<\/span> with<\/span> activity<\/span> agricultural<\/span> to<\/span> graduation<\/span> with<\/span> the value<\/span> e<\/span> right<\/span> reduced<\/span> with<\/span> costs<\/span> e<\/span> valued<\/span> to<\/span> sale<\/span> (see<\/span> SKK 13<\/span> Assets<\/em><\/span> biological and<\/em><\/span> concession agreements<\/em><\/span>).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

83<\/span><\/p>\n<\/td>\n

\n

One<\/span> defeat<\/span> from<\/span> devaluation<\/span> happens<\/span> when<\/span> accounting value<\/span> net<\/span> e<\/span> an<\/span> active<\/span> Iron<\/span> the amount<\/span> e<\/span> recoverable.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

84<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to know<\/span> an<\/span> defeat<\/span> from<\/span> underestimation immediately in<\/span> fitim\/<\/span> the loss<\/span> e<\/span> visitor.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Indicators<\/span> e<\/span> devaluation<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

85<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> appreciate<\/span> in<\/span> every<\/span> date<\/span> to<\/span> reporting<\/span> if<\/span> has<\/span> some<\/span> sign<\/span> that<\/span> an<\/span> active<\/span> can<\/span> to<\/span> life<\/span> i<\/span><\/p>\n

devalued.<\/span> If<\/span> exists<\/span> some<\/span> sign<\/span> e<\/span> such,<\/span> unit<\/span> economic<\/span> will<\/span> to<\/span> appreciate<\/span> the amount<\/span> e<\/span> recoverable<\/span> to<\/span> activities.<\/span> If<\/span> There is none.<\/span> to<\/span> sign<\/span> for devaluation,<\/span> there were no<\/span> is<\/span> e<\/span> necessary<\/span> to<\/span> It is estimated<\/span> shuma<\/span> recoverable.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

86<\/span><\/p>\n<\/td>\n

\n

In the assessment made to determine whether there is any indication that an asset may be impaired, an economic unit<\/span> will take into account,<\/span> at the very least, the reasons for<\/span> below<\/span><\/p>\n

.<\/span><\/span><\/p>\n

Sources<\/em><\/span> e<\/em><\/span> outside<\/em><\/span> to<\/em><\/span> information<\/em><\/span><\/strong><\/p>\n

\n
\n
(a)<\/span>During the period, the market value of an asset has fallen significantly more than expected as a result of<\/span> frequency<\/span> to<\/span> time<\/span> apple<\/span> use<\/span> normal;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>During the period, significant changes have occurred with a negative effect on the economic unit, or will<\/span> occur in the near future, in technology, the market, the economic or legal environment in which the economic unit operates<\/span> or<\/span> in the market<\/span> that an active<\/span> i<\/span> pertains to;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>Market interest rates or<\/span> Other metrics for return on investment are<\/span> grown during the period, and<\/span> Their increases are likely to materially affect the discount rate used in the calculation of value in use<\/span> to<\/span> an activist<\/span> and<\/span> ulet<\/span> Vlera<\/span> correct (minus<\/span> costs<\/span> from the sale) of the activity;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>Value<\/span> accountant<\/span> net<\/span> e<\/span> of the assets<\/span> net<\/span> to<\/span> an<\/span> unit<\/span> economic<\/span> is<\/span> to me<\/span> e<\/span> big<\/span> that<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> appreciated<\/span> e<\/span> the economic unit in its entirety (such an assessment could be made, for example, in relation to the potential sale of a<\/span> piece<\/span> my all<\/span> economic unit).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Sources<\/em><\/span> e<\/em><\/span> interior<\/em><\/span> to<\/em><\/span> information<\/em><\/span><\/strong><\/p>\n

\n
\n
(a)<\/span>Evidence<\/span> e<\/span> available<\/span> e<\/span> worsening<\/span> or<\/span> e<\/span> damage<\/span> physical<\/span> to<\/span> an<\/span> active;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>During the period, significant changes have occurred with a negative effect on the economic unit, or are expected to.<\/span> occur in the near future, to the extent that or manner in which, an asset is used or expected to<\/span> used. These changes make the asset idle, plan the shutdown or restructuring of<\/span> an activity to which an asset belongs, decommissioning of an asset is planned before the expected date, and<\/span> to<\/span> life is reviewed<\/span> usage<\/span> I have an asset<\/span> like<\/span> life<\/span> limited<\/span> in the country<\/span> that<\/span> to be<\/span> e<\/span> unlimited;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>Evidence available from internal reporting demonstrating that the economic performance of an asset is or will<\/span> to be, worse than expected; This context of economic performance includes the results of exploitation and<\/span> fluxes<\/span> e<\/span> vehicles<\/span> Monetary.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

87<\/span><\/p>\n<\/td>\n

\n

If<\/span> it is not<\/span> can<\/span> It is estimated<\/span> recoverable amount of the asset<\/span> to<\/span> special, an economic unit will<\/span> to<\/span> appreciate<\/span> the amount<\/span> e<\/span> recoverable<\/span> to<\/span> of the unit<\/span> generative<\/span> to<\/span> umbrella,<\/span> to<\/span> which<\/span> i<\/span> ask<\/span> ky<\/span> active.<\/span> Do<\/span> to<\/span> boar<\/span> like this<\/span><\/p>\n

since the measurement of the recoverable amount requires the forecast of cash flows, and there are cases that<\/span> Special activities do not generate cash flows on their own. A<\/span> money-generating unit per asset<\/span> the smallest identifiable group of assets that includes it and generates cash flows which are mainly<\/span> Pavarotti<\/span> from the entrances<\/span> tools<\/span> monetary<\/span> active<\/span> This group<\/span> active<\/span> to<\/span> get out.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

88<\/span><\/p>\n<\/td>\n

\n

If<\/span> has<\/span> an<\/span> teller<\/span> that<\/span> an<\/span> active<\/span> can<\/span> to<\/span> are<\/span> i<\/span> undervalued,<\/span> ky<\/span> teller<\/span> can<\/span> to<\/span> to do<\/span> that<\/span> unit<\/span> economic<\/span> to<\/span> review<\/span><\/p>\n

life<\/span> e<\/span> remainder<\/span> to<\/span> Dobishme,<\/span> method<\/span> e<\/span> amortization<\/span> or<\/span> the value<\/span> e<\/span> remainder<\/span> to<\/span> activity<\/span> and the<\/span> to<\/span> arrange<\/span> in<\/span> match<\/span> with<\/span> this<\/span> standard<\/span> and<\/span> if<\/span> there were no<\/span> is<\/span> known<\/span> loss on revaluation<\/span> for the asset.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Measurement<\/span> e<\/span> plural<\/span> of<\/span> recoverable<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

89<\/span><\/p>\n<\/td>\n

\n

The amount<\/span> e<\/span> recoverable<\/span> e<\/span> an<\/span> active<\/span> or<\/span> e<\/span> an<\/span> unit<\/span> generative<\/span> parash<\/span> is<\/span> Vlera<\/span> to me<\/span> e<\/span> high<\/span> between<\/span> value<\/span> of<\/span> right<\/span><\/p>\n

reduced by costs to sell and its value in use. If it is not possible to estimate the amount of<\/span> recoverable and specific asset, references in paragraphs 90-98 to an asset shall be read as references also<\/span> for the money creation unit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

90<\/span><\/p>\n<\/td>\n

\n

Nuk<\/span> is<\/span> always<\/span> e<\/span> necessary<\/span> to be determined<\/span> and<\/span> Vlera<\/span> e<\/span> straight<\/span> an<\/span> Reduced activity<\/span> with<\/span> cost per<\/span> to<\/span> Shitur, also<\/span><\/p>\n

Vlera<\/span> in<\/span> use<\/span> e<\/span> t.i.j.<\/span> If<\/span> one<\/span> from<\/span> to these<\/span> Shumave<\/span> Iron<\/span> the value<\/span> accountant<\/span> net<\/span> to<\/span> activities,<\/span> he\/she<\/span> there were no<\/span> is<\/span> i<\/span> overestimated and<\/span> there were no<\/span> is<\/span> is needed to<\/span> The other amount is estimated.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

91<\/span><\/p>\n<\/td>\n

\n

If<\/span> there were no<\/span> has<\/span> reasons<\/span> to<\/span> believed<\/span> that<\/span> Vlera<\/span> in<\/span> use<\/span> e<\/span> an<\/span> active<\/span> Iron<\/span> materially<\/span> the value<\/span> e<\/span> of him<\/span> to<\/span> right<\/span> reduced<\/span> with<\/span><\/p>\n

costs<\/span> for<\/span> to<\/span> Shit,<\/span> Vlera<\/span> e<\/span> right<\/span> e<\/span> activity<\/span> reduced<\/span> with<\/span> costs<\/span> for<\/span> to<\/span> sold<\/span> can<\/span> to<\/span> is used<\/span> like<\/span> shuma<\/span> e<\/span> recoverable. One thing<\/span> such<\/span> happens<\/span> shapes<\/span> for<\/span> an<\/span> active<\/span> that<\/span> is<\/span> kept for sale.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Value<\/span> e<\/span> right<\/span> decreased by<\/span> costs<\/span> for<\/span> sale<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

92<\/span><\/p>\n<\/td>\n

\n

Value<\/span> e<\/span> right<\/span> reduced<\/span> with<\/span> costs<\/span> for<\/span> sales<\/span> is<\/span> shuma<\/span> that<\/span> is obtained<\/span> from<\/span> sale<\/span> e<\/span> an<\/span> active<\/span> in<\/span> an<\/span> transaction<\/span> to<\/span><\/p>\n

Cryer<\/span> in<\/span> way<\/span> to<\/span> volunteer<\/span> between<\/span> to the parties<\/span> to<\/span> The Albanian word \"palidhura\" translates to \"unloved\" or \"disliked\" in English.<\/span> with<\/span> each other,<\/span> reduced<\/span> with<\/span> costs<\/span> e<\/span> Sales.<\/span> Evidence<\/span> to me<\/span> and good the fair value undiminished by selling costs of an asset is a price in a sale agreement of<\/span> Mandatory<\/span> in<\/span> an<\/span> transaction<\/span> between<\/span> to the parties<\/span> to<\/span> The Albanian word \"palidhura\" translates to \"unloved\" or \"disliked\" in English.<\/span> or<\/span> an<\/span> price<\/span> market<\/span> in<\/span> an<\/span> treg<\/span> active.<\/span> If<\/span> there were no<\/span> has<\/span> binding sales agreement or an active market for an asset, the net fair value based on the cost of sale is based on it<\/span> the best available data reflecting the amount that an economic entity can obtain on the date of<\/span> reporting, from the sale of its assets in an arm's length transaction<\/span> with<\/span> each other,<\/span> after<\/span> are discounted<\/span> costs<\/span> for<\/span> sales<\/span> e<\/span> activities.<\/span> During<\/span> determination<\/span> to<\/span> this<\/span> Hello,<\/span> an<\/span> unit<\/span> economic<\/span> merr<\/span><\/p>\n

beforehand<\/span> result<\/span> e<\/span> transactions<\/span> to<\/span> times<\/span> to<\/span> fund it<\/span> for<\/span> active<\/span> to<\/span> similar<\/span> in<\/span> to<\/span> same<\/span> Industry.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Value in<\/span> use<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

93<\/span><\/p>\n<\/td>\n

\n

Value<\/span> in<\/span> use<\/span> is<\/span> Vlera<\/span> actual<\/span> e<\/span> flushes<\/span> to<\/span> ardhshme<\/span> to<\/span> vehicles<\/span> monetary<\/span> that<\/span> waits<\/span> to<\/span> obtained<\/span> from<\/span> an<\/span> active.<\/span><\/p>\n

Calculation<\/span> e<\/span> this<\/span> value<\/span> actual<\/span> includes<\/span> hapat<\/span> the following:<\/span><\/p>\n

\n
\n
(a)<\/span>the assessment<\/span> e<\/span> Introduction<\/span> and the<\/span> further<\/span> to<\/span> ardhshme<\/span> to<\/span> vehicles<\/span> monetary<\/span> that<\/span> flow<\/span> from<\/span> use<\/span> i<\/span> continuous<\/span> i<\/span> activity<\/span> and the<\/span> from<\/span> Extraction<\/span> his<\/span> final decommissioned,<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>implementation<\/span> i<\/span> rule<\/span> corresponding<\/span> to<\/span> scam<\/span> in<\/span> these<\/span> fluctuations<\/span> to<\/span> ardhshme<\/span> monetary instruments.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

94<\/span><\/p>\n<\/td>\n

\n

In<\/span> calculation<\/span> e<\/span> value in<\/span> use<\/span> to one<\/span> active<\/span> must<\/span> to<\/span> are reflected<\/span> elements<\/span> e<\/span> below:<\/span><\/p>\n

\n
\n
(a)<\/span>an<\/span> assessment<\/span> i<\/span> flushes<\/span> to<\/span> ardhshme<\/span> tools<\/span> monetary<\/span> that<\/span> unit<\/span> economic<\/span> to wait<\/span> to<\/span> acquire<\/span> from<\/span> active;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>predictions<\/span> for<\/span> differences<\/span> possible<\/span> in<\/span> amount<\/span> apple<\/span> for the time<\/span> e<\/span> to these<\/span> flushes<\/span> to<\/span> ardhshme<\/span> to<\/span> sunscreen;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>the value<\/span> in<\/span> time<\/span> to<\/span> umbrella,<\/span> to<\/span> represented<\/span> from<\/span> standard<\/span> Dad<\/span> risk<\/span> e<\/span> interest<\/span> in<\/span> Tregun<\/span> current;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>the price<\/span> e<\/span> activity<\/span> that<\/span> mbart pasigurin\u00eb<\/span> e<\/span> natural;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>factors<\/span> to<\/span> others,<\/span> to<\/span> such<\/span> like<\/span> moslikuiditeti,<\/span> that<\/span> participants<\/span> e<\/span> market<\/span> will<\/span> to<\/span> mirror<\/span> in<\/span> the assessment<\/span> e<\/span> flushes<\/span> to<\/span> ardhshme<\/span> to<\/span> vehicles<\/span> monetary that<\/span> unit<\/span> economic<\/span> Bread<\/span> benefit from<\/span> active.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

95<\/span><\/p>\n<\/td>\n

\n

In measurement<\/span> e<\/span> value<\/span> in<\/span> use,<\/span> assessments<\/span> e<\/span> flushes<\/span> to<\/span> ardhshme<\/span> to<\/span> monetary means<\/span> will<\/span> to<\/span> include:<\/span><\/p>\n

\n
\n
(a)<\/span>entrances<\/span> monetary instruments<\/span> from<\/span> use<\/span> i<\/span> continuous<\/span> i<\/span> activities;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>exit<\/span> e<\/span> vehicles<\/span> monetary<\/span> that<\/span> are<\/span> caused<\/span> inevitably<\/span> for<\/span> to<\/span> Generated<\/span> entrances<\/span> e<\/span> vehicles<\/span> monetary<\/span> from<\/span> use<\/span> i<\/span> continuous<\/span> i<\/span> activity<\/span> Duke<\/span> included<\/span> and<\/span> exit<\/span> e<\/span> vehicles<\/span> monetary<\/span> for<\/span> to<\/span> prepared<\/span> activin<\/span> for<\/span><\/div>\n<\/div>\n<\/div>\n

use)<\/span> and the<\/span> can<\/span> hi<\/span> Loading<\/span> straight,<\/span> or<\/span> to<\/span> distributed<\/span> in<\/span> way<\/span> to<\/span> reasonable<\/span> and the<\/span> to<\/span> continuous,<\/span> tek<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

active;<\/span><\/p>\n

(c) <\/em><\/span>net cash flows, if any, expected to be received (or paid) for the decommissioning of<\/span> asset, at the end of its useful life, in a transaction carried out voluntarily between the parties.<\/span> Chicken.<\/span><\/p>\n

Unit<\/span> economic<\/span> can<\/span> to wish<\/span> to use<\/span> budgets<\/span> financial<\/span> to me<\/span> to<\/span> fund it<\/span> apple<\/span> forecasts<\/span> for<\/span> to<\/span> done<\/span> assessment of cash flows, if possible.<\/span> For the assessment of monetary flows beyond<\/span> period<\/span> of<\/span> bulur<\/span> from<\/span> budgets<\/span> to me<\/span> to<\/span> fund it<\/span> or<\/span> predictions,<\/span> an<\/span> unit<\/span> economic<\/span> can<\/span> to<\/span> wish<\/span> to<\/span> extrapolate sums based on budgets or forecasts using a steady or declining rate of<\/span> rule<\/span> of<\/span> growth<\/span> for<\/span> years<\/span> in<\/span> continued, with<\/span> exclusion<\/span> to<\/span> grow<\/span> when<\/span> can<\/span> to<\/span> justified<\/span> use<\/span> one<\/span> rule<\/span> to<\/span> grown up.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

96<\/span><\/p>\n<\/td>\n

\n

Assessments<\/span> e<\/span> flushes<\/span> to<\/span> ardhshme<\/span> to<\/span> vehicles<\/span> monetary<\/span> there were no<\/span> will<\/span> to<\/span> include:<\/span><\/p>\n

\n
\n
(a)<\/span>entrances<\/span> or<\/span> exit<\/span> e<\/span> monetary instruments from<\/span> activities<\/span> financier,<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>collections<\/span> or<\/span> paid<\/span> e<\/span> tax<\/span> on<\/span> to<\/span> revenues.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

97<\/span><\/p>\n<\/td>\n

\n

Fluxes<\/span> e<\/span> ardhshme<\/span> tools<\/span> monetary<\/span> will<\/span> to<\/span> valued<\/span> for<\/span> activin<\/span> in<\/span> the situation<\/span> e<\/span> of him<\/span> current.<\/span> Assessments<\/span> e<\/span> flushes<\/span> to<\/span><\/p>\n

ardhshme<\/span> to<\/span> vehicles<\/span> monetary<\/span> there were no<\/span> will<\/span> to<\/span> include<\/span> entrances<\/span> or<\/span> exit<\/span> e<\/span> valued<\/span> to<\/span> ardhshme<\/span> to<\/span> vehicles<\/span> monetary<\/span> that<\/span> waits<\/span> to flow<\/span> from:<\/span><\/p>\n

\n
\n
(a)<\/span>an<\/span> restructuring<\/span> in<\/span> to<\/span> ardhmen<\/span> for<\/span> cilin<\/span> an<\/span> unit<\/span> end<\/span> there were no<\/span> is<\/span> e<\/span> Engaged;<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>improvement<\/span> apple<\/span> growth<\/span> e<\/span> performance<\/span> of<\/span> activities.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

98<\/span><\/p>\n<\/td>\n

\n

The<\/span> (normal)<\/span> e<\/span> scam<\/span> e<\/span> used<\/span> in<\/span> calculation<\/span> e<\/span> value<\/span> actual<\/span> will<\/span> to<\/span> life<\/span> an<\/span> rule<\/span> (normal)<\/span> before<\/span> times<\/span> e<\/span><\/p>\n

Cila<\/span> mirror<\/span> reflect<\/span> assessments<\/span> actual<\/span> to<\/span> market<\/span> to:<\/span><\/p>\n

\n
\n
(a)<\/span>value in<\/span> time<\/span> to<\/span> sunscreen;<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>The specific risks of activities for which future cash flow assessments are not regulated.<\/span> The discount rate used to measure the value in use of an asset will not reflect the risks for it<\/span> Which ones<\/span> assessments<\/span> e<\/span> fluksit<\/span> to<\/span> previous<\/span> to<\/span> vehicles<\/span> monetary<\/span> have<\/span> been<\/span> to<\/span> regulated,<\/span> for<\/span> to<\/span> Shmangur<\/span> in<\/span> this<\/span> way<\/span> calculation<\/span> double.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Recognition<\/span> and the<\/span> measurement<\/span> e<\/span> loss<\/span> from<\/span> devaluation<\/span> for<\/span> an<\/span> unit<\/span> generative<\/span> to<\/span> umbrella<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

99<\/span><\/p>\n<\/td>\n

\n

One<\/span> defeat<\/span> from<\/span> devaluation<\/span> will<\/span> to<\/span> recognized<\/span> for<\/span> an<\/span> unit<\/span> generative<\/span> to<\/span> umbrella<\/span> if,<\/span> and the<\/span> only<\/span> if,<\/span> shuma<\/span> e<\/span> recoverable<\/span> e<\/span> of the unit<\/span> is<\/span> to me<\/span> e<\/span> small<\/span> that<\/span> Vlera<\/span> accountant<\/span> net<\/span> e<\/span> saj.<\/span> Loss<\/span> from<\/span> devaluation<\/span> will<\/span> to<\/span> is distributed<\/span> for<\/span><\/p>\n

to<\/span> reduced<\/span> the value<\/span> accountant<\/span> net<\/span> to<\/span> of the assets<\/span> to<\/span> of the unit<\/span> in<\/span> rending<\/span> the following:<\/span><\/p>\n

\n
\n
(a)<\/span>of<\/span> pear,<\/span> for<\/span> to<\/span> reduced value<\/span> accountant<\/span> net<\/span> to<\/span> emrit<\/span> to<\/span> Good<\/span> to<\/span> scheduled<\/span> for the unit<\/span> generative<\/span> to<\/span> sunscreen;<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Afterwards,<\/span> in<\/span> active<\/span> e<\/span> other<\/span> to<\/span> of the unit<\/span> proportionally<\/span> in<\/span> base<\/span> to<\/span> value<\/span> accountant<\/span> net<\/span> to<\/span> every<\/span> active<\/span> in<\/span> unit<\/span> generative<\/span> to money.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

100<\/span><\/p>\n<\/td>\n

\n

However,<\/span> an<\/span> unit<\/span> economic<\/span> there were no<\/span> will<\/span> to<\/span> decrease<\/span> the value<\/span> accountant<\/span> net<\/span> to<\/span> some<\/span> active<\/span> in<\/span> unit<\/span> generative<\/span> to<\/span><\/p>\n

umbrella<\/span> to me<\/span> down<\/span> that<\/span> Vlera<\/span> to me<\/span> e<\/span> high<\/span> and<\/span><\/p>\n

\n
\n
(a)<\/span>value<\/span> of<\/span> I love you<\/span> right<\/span> reduced<\/span> with<\/span> costs<\/span> for<\/span> to<\/span> sold<\/span> if<\/span> is<\/span> e<\/span> determined);<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>value<\/span> in<\/span> use<\/span> to<\/span> if<\/span> e<\/span> determined);<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>zeros.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

101<\/span><\/p>\n<\/td>\n

\n

Every<\/span> tejkalim i humbjes nga<\/span> underestimation,<\/span> that<\/span> there were no<\/span> can<\/span> to<\/span> is distributed<\/span> in<\/span> an<\/span> active<\/span> for<\/span> cause<\/span> to<\/span> kufizimit<\/span> in<\/span> paragraph<\/span><\/p>\n

100,<\/span> IU<\/span> is distributed<\/span> of the assets<\/span> to<\/span> other<\/span> to<\/span> of the unit<\/span> proportionally<\/span> base<\/span> to<\/span> value<\/span> net worth<\/span> to<\/span> to these<\/span> activate.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Request<\/span> extension<\/span> for<\/span> devaluation<\/span> and your name<\/span> Good<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

102<\/span><\/p>\n<\/td>\n

\n

If a<\/span> unit<\/span> economic<\/span> there were no<\/span> You are in<\/span> state<\/span> to<\/span> to do<\/span> an<\/span> assessment<\/span> to<\/span> friendly<\/span> to<\/span> life's<\/span> give me<\/span> to<\/span> emrit<\/span> Okay.,<\/span><\/p>\n

jet<\/span> e<\/span> of him<\/span> will<\/span> to<\/span> supposed<\/span> to<\/span> life<\/span> 10<\/span> years.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

I will remain<\/span> e<\/span> loss<\/span> from<\/span> devaluation<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

103<\/span><\/p>\n<\/td>\n

\n

For all other assets, except for the name<\/span> well, an economic unit will assess on each reporting date whether it has<\/span> some<\/span> sign<\/span> that<\/span> an<\/span> defeat<\/span> from<\/span> underestimation,<\/span> e<\/span> known<\/span> in<\/span> periods<\/span> e<\/span> previous,<\/span> there were no<\/span> exists<\/span> me,<\/span> or<\/span> can<\/span> to<\/span> life<\/span><\/p>\n

reduced. Indications that a loss from impairment may have been reduced or may no longer exist, in general<\/span> are the opposite of those defined in paragraph 86. If any such sign exists, the economic entity shall<\/span> Determine whether all or only part of the prior impairment loss should be reversed. Procedure<\/span> for<\/span> to<\/span> done<\/span> this<\/span> definition<\/span> will<\/span> to<\/span> It depends<\/span> from<\/span> the fact whether the loss<\/span> e<\/span> previous<\/span> from<\/span> devaluation<\/span> i<\/span> activity<\/span> is<\/span> based on:<\/span><\/p>\n

\n
\n
(a)<\/span>the amount<\/span> e<\/span> recoverable<\/span> of this<\/span> active<\/span> to<\/span> special<\/span> (see<\/span> paragraph105);<\/span> or<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>the amount<\/span> e<\/span> recoverable<\/span> of the unit<\/span> generative<\/span> to<\/span> umbrella,<\/span> to<\/span> which<\/span> i<\/span> ask<\/span> active<\/span> (see<\/span> paragraph<\/span> 104).<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

I will remain<\/span> for<\/span> an<\/span> unit<\/span> generative<\/span> to<\/span> umbrella<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

104<\/span><\/p>\n<\/td>\n

\n

When<\/span> loss<\/span> e<\/span> previous<\/span> from<\/span> devaluation<\/span> is<\/span> based on<\/span> in<\/span> the amount<\/span> e<\/span> recoverable<\/span> to<\/span> of the unit<\/span> generative<\/span> to<\/span> umbrella<\/span> to<\/span><\/p>\n

which<\/span> i<\/span> ask<\/span> active,<\/span> will<\/span> to<\/span> are enforced<\/span> requirements<\/span> in<\/span> continued<\/span><\/p>\n

\n
\n
(a)<\/span>Unit<\/span> economic<\/span> must<\/span> to<\/span> appreciate<\/span> the amount<\/span> e<\/span> recoverable<\/span> to<\/span> of the unit<\/span> generative<\/span> to<\/span> umbrella<\/span> in<\/span> the date<\/span> e<\/span> reporting<\/span> current;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>If<\/span> shuma<\/span> e<\/span> recoverable<\/span> e<\/span> appreciated<\/span> e<\/span> of the unit<\/span> generative<\/span> to<\/span> umbrella<\/span> e<\/span> Iron<\/span> the value<\/span> accountant<\/span> to<\/span> that's why,<\/span> then<\/span><\/div>\n

excess<\/span> is<\/span> an<\/span> cancellation<\/span> i<\/span> an<\/span> defeat<\/span> from<\/span> underestimation.<\/span> Unit<\/span> economic<\/span> will<\/span> to<\/span> spread<\/span> the amount<\/span> e<\/span> to this<\/span> cancellation<\/span> in<\/span> active<\/span> e<\/span> unit,<\/span> with<\/span> exclusion<\/span> to<\/span> emrit<\/span> to<\/span> Okay.,<\/span> proportionally<\/span> with<\/span> values<\/span> accountant<\/span> to<\/span> to these<\/span> activate,<\/span> that<\/span> i<\/span><\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

submit<\/span> kufizimit<\/span> to<\/span> described<\/span> in<\/span> period<\/span> (c)<\/span> to me<\/span> down.<\/span> These<\/span> growth<\/span> in<\/span> values<\/span> accountant<\/span> net<\/span> will<\/span> to<\/span> are treated<\/span> like<\/span><\/p>\n

anullime<\/span> to<\/span> losses from<\/span> devaluation<\/span> for<\/span> active<\/span> the special one<\/span> and the<\/span> will<\/span> to<\/span> They are known.<\/span> immediately<\/span> in<\/span> Profit\/loss<\/span> to<\/span> of the year;<\/span><\/p>\n

\n
\n
(c)<\/span>In<\/span> the distribution of<\/span> an<\/span> cancellation<\/span> an<\/span> defeat<\/span> from<\/span> devaluation<\/span> for<\/span> an<\/span> unit<\/span> generative<\/span> to<\/span> umbrella,<\/span> cancellation<\/span> will not<\/span> to<\/span> grow<\/span> the value<\/span> accountant<\/span> net<\/span> to one<\/span> active<\/span> on<\/span> the value<\/span> that is<\/span> the lowest<\/span> middle<\/span><\/div>\n
\n
\n
(i)<\/span>plural<\/span> of<\/span> of him<\/span> to<\/span> recoverable;<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>value<\/span> accountant<\/span> net<\/span> that<\/span> will<\/span> to<\/span> had<\/span> pasture<\/span> if<\/span> there were no<\/span> will<\/span> to<\/span> ishte<\/span> known<\/span> defeat<\/span> from<\/span> devaluation<\/span> for<\/span> activin<\/span> in<\/span> periods<\/span> e<\/span> previous.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
\n
(d)<\/span>Any excess of the canceled amount of impairment loss that cannot be recovered.<\/span> an asset is distributed due to<\/span> Within the limitation in point (c) above, it will be distributed proportionally among the other assets of the cash-generating unit, with<\/span> exclusion<\/span> to name<\/span> to<\/span> good;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>Upon recognition of a reversal of a prior impairment loss, where applicable, the economic unit shall<\/span> adjust amortization expenses for each asset in the monetary generating unit in future periods for<\/span> the distribution of the revised net book value of the asset, reduced by its residual value (if any), in such a way<\/span> systematic<\/span> on<\/span> life<\/span> e<\/span> remainder<\/span> to<\/span> his earnings.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

I will remain<\/span> for<\/span> an<\/span> active<\/span> to<\/span> special<\/span> to<\/span> devalued<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

105<\/span><\/p>\n<\/td>\n

\n

When<\/span> loss<\/span> e<\/span> previous<\/span> from<\/span> devaluation<\/span> is<\/span> based on<\/span> in<\/span> the amount<\/span> e<\/span> recoverable<\/span> to<\/span> activity<\/span> to<\/span> special<\/span> to<\/span><\/p>\n

undervalued,<\/span> will<\/span> to<\/span> are enforced<\/span> requirements<\/span> following<\/span><\/p>\n

\n
\n
(a)<\/span>Unit<\/span> economic<\/span> must<\/span> to appreciate<\/span> the amount<\/span> e<\/span> recoverable<\/span> to<\/span> activity<\/span> in<\/span> the date<\/span> e<\/span> reporting<\/span> current;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>If the estimated recoverable amount of an asset exceeds its carrying amount, the economic entity shall increase<\/span> the net carrying amount to its recoverable amount, subject to the limitation described in (c) below.<\/span> This<\/span> growth is<\/span> cancellation<\/span> one<\/span> defeat<\/span> from<\/span> underestimation.<\/span> Unit<\/span> must<\/span> to<\/span> know<\/span> immediately<\/span> annulment<\/span> in<\/span> profit<\/span> losses;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>Reversal of an impairment loss<\/span> will not increase the net book value of the asset beyond what it would have been<\/span> Neto<\/span> from<\/span> Amortization<\/span> if<\/span> there were no<\/span> will<\/span> ishte<\/span> known<\/span> defeat<\/span> from<\/span> devaluation<\/span> for<\/span> active in<\/span> years<\/span> e<\/span> previous;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>Once a reversal of an impairment loss is recognized, the economic entity will adjust the expenses of<\/span> amortization for the asset in future periods for the distribution of the revised net book value of the asset,<\/span> reduced<\/span> with value<\/span> e<\/span> left you<\/span> if<\/span> a),<\/span> in<\/span> way<\/span> systematic<\/span> on<\/span> life<\/span> e<\/span> remainder<\/span> to<\/span> give me<\/span> to<\/span> t.i.j.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Presentation<\/span> In<\/span> Mirrors<\/span> Financial<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

106<\/span><\/p>\n<\/td>\n

\n

AAMs<\/span> are presented<\/span> in<\/span> the mirror<\/span> e<\/span> position<\/span> financial<\/span> in<\/span> voices<\/span> appropriate<\/span> to<\/span> format it<\/span> to<\/span> given<\/span> in<\/span> SKK<\/span> 2<\/span> i<\/span> improved,<\/span><\/p>\n

Presentation<\/em><\/span> e<\/em><\/span> mirrors<\/em><\/span> financial.<\/em><\/span> Allowed<\/span> also<\/span> an<\/span> classification<\/span> i<\/span> further<\/span> i<\/span> voices<\/span> to<\/span> of the assets<\/span> for<\/span> example,<\/span> \u201cToka\u201d,<\/span> \u201cBuilding,<\/span> \u201cMachinery<\/span> and equipment\u201d).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

107<\/span><\/p>\n<\/td>\n

\n

Expenditures<\/span> e<\/span> amortization<\/span> to<\/span> AAM-ve<\/span> and the<\/span> AAJM-ve,<\/span> like<\/span> and the<\/span> losses<\/span> from<\/span> underestimation,<\/span> are presented<\/span> like<\/span> voice<\/span> to me<\/span> I go<\/span> i<\/span><\/p>\n

format it<\/span> 1<\/span> to<\/span> mirror<\/span> of<\/span> performance,<\/span> like<\/span> and the<\/span> in<\/span> voices<\/span> appropriate<\/span> to<\/span> format it<\/span> 2,<\/span> in<\/span> dependence<\/span> to<\/span> functions<\/span> to<\/span> of the assets<\/span> in<\/span> the economic unit.<\/span> Profits\/losses from<\/span> Extraction<\/span> outside<\/span> use of<\/span> AAM and<\/span> AAJM<\/span> They are known.<\/span> in the voices<\/span> \u201cExpenses<\/span> to<\/span><\/p>\n

other<\/span> to<\/span> usage.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

NOTES<\/span> Explanatory<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

108<\/span><\/p>\n<\/td>\n

\n

In<\/span> mirrors<\/span> financial<\/span> shpjegohen<\/span> based<\/span> e<\/span> Herring<\/span> to<\/span> use<\/span> for<\/span> determination of<\/span> value<\/span> accountant<\/span> Gross<\/span> e<\/span> applicable<\/span><\/p>\n

(for AAM only), depreciation methods and rates (or useful life), used for the depreciation of all<\/span> AAM and AAJM groups, analysis of the change in their book value, as well as reconciliation of the information<\/span> below:<\/span><\/p>\n

.<\/span><\/span><\/p>\n

\n
\n
(a)<\/span>cost,<\/span> depreciation<\/span> i<\/span> accumulate<\/span> and the<\/span> Vlera<\/span> accountant<\/span> in the beginning<\/span> to<\/span> of the year<\/span> exercise;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shopping<\/span> and the<\/span> improvements<\/span> during<\/span> period<\/span> accountant;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>add-ons<\/span> from combinations<\/span> to businesses;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>expenses<\/span> e<\/span> depreciation;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>reductions<\/span> from<\/span> losses<\/span> from<\/span> underestimation;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>rimarrjet<\/span> e<\/span> losses<\/span> to<\/span> previous from<\/span> devaluation;<\/span><\/div>\n<\/div>\n
\n
(g)<\/span>exit<\/span> outside<\/span> usage\/sales;<\/span><\/div>\n<\/div>\n
\n
(h)<\/span>reclassifications<\/span> Duke<\/span> included<\/span> active<\/span> long-term<\/span> to<\/span> held<\/span> for<\/span> sales);<\/span><\/div>\n<\/div>\n
\n
(i)<\/span>differences<\/span> to<\/span> others;<\/span><\/div>\n<\/div>\n
\n
(j)<\/span>cost,<\/span> depreciation<\/span> i<\/span> accumulate<\/span> and the<\/span> Vlera<\/span> accountant<\/span> in<\/span> end of<\/span> period<\/span> countable.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

This<\/span> Rakordim<\/span> there were no<\/span> must<\/span> to<\/span> is presented<\/span> for the period<\/span> e<\/span> previous.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

109<\/span><\/p>\n<\/td>\n

\n

Also,<\/span> unit<\/span> economic yes<\/span> to<\/span> give<\/span> information<\/span> e<\/span> below<\/span><\/p>\n

\n
\n
(a)<\/span>Value<\/span> countable<\/span> elements<\/span> to<\/span> AAM<\/span> and the<\/span> AAJM,<\/span> to<\/span> held<\/span> Peng<\/span> like<\/span> guarantee for<\/span> hobbies,<\/span> apple<\/span> in<\/span> which<\/span> unit<\/span> economic<\/span> has a title<\/span> limited;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shuma<\/span> e<\/span> commitments<\/span> contractor<\/span> for<\/span> purchase<\/span> e<\/span> earth,<\/span> buildings,<\/span> machinery<\/span> and the<\/span> equipment.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

110<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> give<\/span> for<\/span> AAJM<\/span> information<\/span> the following<\/span> explainer<\/span><\/p>\n

(a)<\/em><\/span> an<\/span> description<\/span> to<\/span> value<\/span> accountant<\/span> net<\/span> and the<\/span> period<\/span> of<\/span> amortization<\/span> to<\/span> every<\/span> active<\/span> joint material<\/span> that<\/span> is considered<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

material<\/span> for<\/span> mirrors<\/span> financial<\/span> to<\/span> unit;<\/span><\/p>\n

\n
\n
(b)<\/span>for<\/span> active<\/span> Jomateriale<\/span> to<\/span> obtained<\/span> through<\/span> an<\/span> grant<\/span> to<\/span> government<\/span> and the<\/span> to<\/span> known<\/span> initially with the value<\/span> e<\/span> correctly:<\/span><\/div>\n
\n
\n
(i)<\/span>the value<\/span> e<\/span> right<\/span> to<\/span> known<\/span> initially<\/span> for<\/span> these<\/span> active;<\/span> and the<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>values<\/span> accountant<\/span> net<\/span> to<\/span> theirs.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

111<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> give<\/span> Information<\/span> explainer<\/span> for<\/span> the amount<\/span> total<\/span> to<\/span> expenses<\/span> to<\/span> search<\/span> and the<\/span> development<\/span><\/p>\n

to<\/span> famous<\/span> like<\/span> expenses<\/span> period.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

112<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> give<\/span> information<\/span> explainer<\/span> to<\/span> below<\/span> for<\/span> every<\/span> class<\/span> to<\/span> of the assets<\/span> to<\/span> defined<\/span> in<\/span><\/p>\n

paragraph<\/span> 113:<\/span><\/p>\n

\n
\n
(a)<\/span>the amount<\/span> e<\/span> losses<\/span> from<\/span> underestimation,<\/span> e<\/span> known<\/span> in<\/span> profit<\/span> or<\/span> defeat<\/span> during<\/span> period<\/span> and the<\/span> Undertaker<\/span> (understudies)<\/span> in<\/span> the mirror<\/span> e<\/span> in performance<\/span> cilin<\/span> (who)<\/span> are<\/span> include these losses from<\/span> devaluation;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>the amount<\/span> e<\/span> anullimeve<\/span> to<\/span> losses<\/span> from<\/span> devaluation<\/span> to<\/span> famous<\/span> in<\/span> profit<\/span> or<\/span> defeat<\/span> during<\/span> period<\/span> and the<\/span> Undertaker<\/span> (underneath) in<\/span> the mirror<\/span> e<\/span> performance<\/span> to<\/span> cilin<\/span> who are<\/span> to<\/span> included<\/span> these losses<\/span> from<\/span> underestimation.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

113<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> will<\/span> to<\/span> give<\/span> information<\/span> Explanatory<\/span> to<\/span> required<\/span> from<\/span> paragraphs<\/span> 112<\/span> for<\/span> each<\/span> from<\/span> class<\/span> e<\/span> below<\/span> assets:<\/span><\/p>\n

\n
\n
(a)<\/span>active<\/span> long-term<\/span> material;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>name<\/span> e<\/span> good;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>active<\/span> long-term<\/span> jo material.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

114<\/span><\/p>\n<\/td>\n

\n

One<\/span> unit<\/span> economic<\/span> must<\/span> to<\/span> give<\/span> information<\/span> Explanatory<\/span> in<\/span> vugem<\/span> for<\/span> to<\/span> all<\/span> active<\/span> long-term<\/span> to<\/span> investor<\/span><\/p>\n

\n
\n
(a)<\/span>important methods and assumptions used in determining the fair value of long-term assets<\/span> to<\/span> investor;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>the scale on which the fair value of long-term investments (as measured<\/span> explanatory information provided<\/span> in<\/span> mirrors<\/span> finance<\/span> is<\/span> based on<\/span> in<\/span> an<\/span> assessment<\/span> to<\/span> done<\/span> from<\/span> an<\/span> expert<\/span> i<\/span> pavarur<\/span> that<\/span> has<\/span> an<\/span> qualifications<\/span> professional<\/span> known and relevant, and the recent experience in the country and class of long-term investment activity that is undertaking<\/span> valued.<\/span> If<\/span> there were no<\/span> had<\/span> assessment<\/span> to<\/span> Therefore, must<\/span> give information<\/span> explainer<\/span> for this<\/span> fact;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>the existence and sum of constraints on the possibility of realizing long-term activities<\/span> invest or remittances<\/span> to<\/span> arrival<\/span> Out of service;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>contractual obligations for the purchase, construction and development of long-term invested assets or for repairs,<\/span> maintenance<\/span> apple<\/span> expansions;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>the reconciliation between the accounting values of long-term assets invested at the beginning and end of the period, by<\/span> Show<\/span> lastly<\/span><\/div>\n<\/div>\n<\/div>\n
\n
\n
(i)<\/span>additions,<\/span> while<\/span> given<\/span> Information<\/span> explainer<\/span> in<\/span> way<\/span> to<\/span> special<\/span> for<\/span> them<\/span> Addition<\/span> that<\/span> flow<\/span> from<\/span> shopping<\/span> through<\/span> combinations<\/span> business;<\/span><\/div>\n<\/div>\n
\n
(ii)<\/span>profits<\/span> or<\/span> losses<\/span> net<\/span> from<\/span> regulations<\/span> to value<\/span> of<\/span> straight;<\/span><\/div>\n<\/div>\n
\n
(iii)<\/span>transfers<\/span> in<\/span> leave,<\/span> building,<\/span> machinery<\/span> and the<\/span> equipment,<\/span> when<\/span> there were no<\/span> is<\/span> to me<\/span> e<\/span> available<\/span> an<\/span> measure<\/span> e<\/span> believable<\/span> e<\/span> value<\/span> of<\/span> right, no cost<\/span> apple<\/span> unnecessary efforts;<\/span><\/div>\n<\/div>\n
\n
(iv)<\/span>transfers<\/span> in<\/span> and from the inventories or<\/span> pass<\/span> e<\/span> master<\/span> from<\/span> owner;<\/span><\/div>\n<\/div>\n
\n
(v)<\/span>differences<\/span> to<\/span> get out.<\/span><\/div>\n<\/div>\n<\/div>\n

.<\/span><\/span><\/p>\n

This<\/span> Rakordim<\/span> there were no<\/span> must<\/span> to<\/span> is presented<\/span> for<\/span> periods<\/span> e<\/span> previous.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

AVAILABLE<\/span> Kalimantan<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

115<\/span><\/p>\n<\/td>\n

\n

In<\/span> vitin<\/span> e<\/span> first<\/span> to<\/span> implementation<\/span> to<\/span> to this<\/span> standards<\/span> to<\/span> improved,<\/span> unit<\/span> economic<\/span> encouraged<\/span> but<\/span> there were no<\/span> required<\/span> to<\/span> to implement<\/span><\/p>\n

in<\/span> way<\/span> retrospective<\/span> this<\/span> standard.<\/span> If<\/span> there were no<\/span> can<\/span> to<\/span> is made<\/span> implementation<\/span> in<\/span> retrospective<\/span> Dad<\/span> cost<\/span> extension<\/span> will<\/span> to<\/span> are given<\/span> Information<\/span> tek<\/span> Notes<\/span> Explanatory<\/span> connected<\/span> with<\/span> treatment<\/span> accountant<\/span> to<\/span> expenses<\/span> to<\/span> development<\/span> and the<\/span> kostove<\/span> to<\/span><\/p>\n

murder<\/span> in<\/span> to<\/span> past<\/span> while<\/span> explained<\/span> and<\/span> arsyet<\/span> e<\/span> immutability<\/span> of<\/span> mirror<\/span> predecessor<\/span> with<\/span> that<\/span> to<\/span> of the year<\/span> actual.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Date<\/span> E<\/span> Introduction<\/span> In<\/span> Application<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

116<\/span><\/p>\n<\/td>\n

\n

Ky Standard<\/span> will<\/span> to<\/span> applies<\/span> in<\/span> mirrors<\/span> financial<\/span> that<\/span> cover<\/span> period<\/span> accountable,<\/span> that<\/span> start<\/span> to me<\/span> or<\/span> after<\/span> date<\/span> 1<\/span> January<\/span><\/p>\n

2015.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Comparison<\/span> With me<\/span> Standards<\/span> International<\/span> To<\/span> Reporting<\/span> FINANCE<\/span> FOR<\/span> NVM-s<\/span><\/strong><\/p>\n

(2009)<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

117<\/span><\/p>\n<\/td>\n

\n

Table<\/span> to me<\/span> down<\/span> shows<\/span> that<\/span> like<\/span> correspond<\/span> contents<\/span> e<\/span> to this<\/span> Standard<\/span> with<\/span> Small Nuclear Reactor Facility<\/span> for<\/span> Never mind.<\/span> Paragraphs<\/span> are<\/span><\/p>\n

to treat<\/span> like<\/span> correspondence,<\/span> if<\/span> them<\/span> treat<\/span> in<\/span> general<\/span> to<\/span> same<\/span> issue,<\/span> despite<\/span> from<\/span> fact<\/span> that<\/span> sections<\/span> e<\/span> referred to<\/span> can<\/span> to have<\/span> change.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraphs<\/span> according to<\/span> SKK 5<\/span><\/strong><\/p>\n<\/td>\n

\n

Paragraphs<\/span> according to<\/span> Small Nuclear Reactor Facility<\/span> for<\/span> Never mind<\/span> published<\/span> in<\/span> July<\/span> 2009<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 1<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 2<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 3<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 4<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.1, Section<\/span> 18.1<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraph<\/span> 5<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.3, seconds<\/span> 18.3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 6<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 7<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.2, Second<\/span> 18.2, Second<\/span> 25.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 8<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 9<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 10<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 11<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.9, 17.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 12<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.12<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 13<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 14<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 25.2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 15<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.14<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 16<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 17<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 18<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.15<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 19<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 20<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 21<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 22<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 23<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 24<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 25<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 26<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 27<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 28<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 29<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 30<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 31<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.21<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 32<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 33<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 34<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 35<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.17<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 36<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 37<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 38<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 39<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 40<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 41<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 42<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.25<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 43<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 44<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 45<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 46<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 47<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 48<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 49<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 50<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 51<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 52<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 53<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 54<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 16.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 55<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 56<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 57<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 58<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 59<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.14<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 60<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.15<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraph<\/span> 61<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 62<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.17<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 63<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.11<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 64<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.12<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 65<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 66<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 67<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.21<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 68<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 69<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 70<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 71<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 72<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 73<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.27,<\/span> Sek<\/span> 18.26<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 74<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.28<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 75<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.29<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 76<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.30<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 77<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 78<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 79<\/span><\/p>\n<\/td>\n

\n

None<\/span> 6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 80<\/span><\/p>\n<\/td>\n

\n

None<\/span> 7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 81<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 82<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 83<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 84<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 85<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 86<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 87<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 88<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 89<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.11<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 90<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.12<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 91<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 92<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.14<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 93<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.15<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 94<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.16<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 95<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.17<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 96<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 97<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 98<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 99<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.21<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 100<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 101<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 102<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.24<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 103<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.29<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 104<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.31<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 105<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 27.30<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 106<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 107<\/span><\/p>\n<\/td>\n

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None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraph<\/span> 108<\/span><\/p>\n<\/td>\n

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Sek<\/span> 17.31 &<\/span> 18.27<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 109<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 17.32<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> 110<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.28<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 111<\/span><\/p>\n<\/td>\n

\n

Sek<\/span> 18.29<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 112<\/span><\/p>\n<\/td>\n

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Sek<\/span> 27.32<\/span><\/p>\n<\/td>\n<\/tr>\n

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Paragraph<\/span> 113<\/span><\/p>\n<\/td>\n

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\n

Paragraph<\/span> 114<\/span><\/p>\n<\/td>\n

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\n

Paragraph<\/span> 115<\/span><\/p>\n<\/td>\n

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None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraph<\/span> 116<\/span><\/p>\n<\/td>\n

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.<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"

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