Übersetzung für "Anschaffungs- und herstellungskosten" in Englisch

This should provide for historical cost as the basis for depreciation.

Cost is determined on the basis of the weighted average cost calculation.

In addition, financing costs are not reported as part of acquisition or production cost.

Any investment grants received are shown as a reduction in the acquisition and production costs.

The acquisition or production costs, and the accumulated depreciation, are derecognized.

Inventories are stated at the lower of cost and net realizable value.

Inventories are recognized at the lower of cost or net realizable value.

According to IAS 2p9, inventories must be measured at the lower of cost and net realisable value.

The key challenges here are the ever-decreasing permissible emissions limits, and as a consequence the increasing procurement and production costs.

The items shown in the annual accounts shall be valued in accordance with Articles 34 to 42, which are based on the principle of purchase price or production cost.

The purchase price or production cost of fixed assets with limited useful economic lives shall be reduced by value adjustments calculated to write off the value of such assets systematically over their useful economic lives, subject to the following:

This would mean that the scope of purchasing or manufacturing costs would essentially be determined by national rules and any elections they may include.

The restated cost, or cost less depreciation, of each item is determined by applying to its historical cost and accumulated depreciation the change in a general price index from the date of acquisition to the end of the reporting period.

Therefore, in relation to non-monetary items measured at historical cost, the entity’s opening balance sheet at the beginning of the earliest period presented in the financial statements shall be restated to reflect the effect of inflation from the date the assets were acquired and the liabilities were incurred or assumed until the closing balance sheet date of the reporting period.

Inventories of partly-finished and finished goods are restated from the dates on which the costs of purchase and of conversion were incurred.

In particular, definitions are missing and insufficiently clear legal concepts are used (e.g. defining the key concept of an asset or the inadequate stipulation as to the computation of purchase or manufacturing costs).

In particular, definitions are missing and insufficiently specific legal concepts are used (e.g. "fixed assets" or "acquisition and construction costs").

Stocks and work-in-progress shall be valued on the last day of the tax year at the lower of cost and net realisable value.

Stocks and work-in-progress shall be valued on the last day of the tax year at the lower of cost and net realisable value.

In fact, the existence of very sophisticated financial instruments, makes it arbitrary to operate a distinction between short-term and longterm monetary items.

Turning to beer, the changes were sometimes more substantial, though the situation varied considerably from country to country.

Although all member countries raised the duty on standard petrol at various times during the period covered, the most substantial increases came at the end of the period when many governments responded to the oil crisis by raising rates and so prices in an attempt to discourage consumption.

The Group's consolidated financial statements are based on acquisition and production costs (historical costs), with the exception of the items reflected at fair value, such as available-for-sale financial assets, derivatives, and plan assets within the scope of pension obligations.

Costs include the purchase price of the tangible asset plus directly related costs which occur for bringing the asset to the location and in condition necessary for it to be capable of operating in the manner intended by management.