Übersetzung für "Abgrenzungsposten" in Englisch

The impact of regulatory deferral account balances are separately presented in an entity's financial statements.

Long-term investments, deferred assets, research results, etc. can also be recorded here.

The columns structure the information about the accruals and deferrals.

The invoice relating to the accrual will eventually arrive and will be processed in the ordinary course of business.

You can view balances, accruals and deferrals and consolidated postings on the screen, for example.

Repayment of a grant related to income shall be applied first against any unamortised deferred credit recognised in respect of the grant.

To the extent that the repayment exceeds any such deferred credit, or when no deferred credit exists, the repayment shall be recognised immediately in profit or loss.

Two methods of presentation in the balance sheet of grants related to assets are commonly used in EU Member States: (i) the gross method, whereby the grant is accounted for as deferred income and (ii) the net method, whereby the grant is deducted in arriving at the carrying amount of the asset.

The claim for vacation pay applicable to a certain year but not used in that year cannot be recorded in costs as a tax-deductible estimated liability.

To be determined  This standard allows entities preparing IFRS statements for the first time in accordance with IFRS 1 "First-Time Adoption of the International Financial Reporting Standards" to include in these statements regulatory deferral accounts recognized under current national accounting standards for rate-regulated activities, and to allow the entities to continue to prepare their financial statements according to previously applicable accounting methods.

Consequently, the discount rate used to measure the outstanding regulatory asset balance should also be changed to reflect the revised regulatory interest/ return rate to avoid creating an artificial gain or loss at the date of change.

This requirements applies regardless of the entity's previous presentation policies in respect of regulatory deferral balance accounts under its previous GAAP.

Because IFRS 14 Regulatory Deferral Accounts applies a similar approach, the staff has focused on whether the requirements and guidance for the interactions between IFRSÂ 14 and other Standards should be included in the model.

Other liabilities (including deferred income) edged back by €0.4 billion to €38.0 billion (net of deductible receivables).

When applied, the requirements of IFRS 14 must be applied to all regulatory deferral account balances arising from an entity's rate-regulated activities.

In addition to the aforementioned deferred income (€833 million), the statements of financial position include other receivables (net: €64 million), deferred tax assets (net: €89 million) and income tax liabilities (€20 million).

The other receivables reflected in current assets (including deferred charges) increased to €2.8 billion (2015: €0.4 billion), mainly due to investments of €1.9 billion in commercial paper.

This change resulted in an increase in retained earnings by €64 million after deferred taxes and a decrease in contract liabilities (under IAS 18, amounts were presented as deferred income in other liabilities) by €86 million .

Its purpose is to allow rate-regulated entities adopting IFRS for the first-time to avoid changes in accounting policies in respect of regulatory deferral accounts until such time as the International Accounting Standards Board (IASB) can complete its comprehensive project on rate regulated activities .

The EC argues that IFRS 14 Regulatory Deferral Accounts is a temporary standard offering an accounting option to companies that adopt IFRS for the first time.

This change is expected to result in an increase in retained earnings and a decrease in contract liabilities (currently presented as deferred income in other liabilities) by roughly €100 million on January 1, 2018.