Jan 6, 2019 09:12
5 yrs ago
English term
liability credit reserve
English to Russian
Other
Accounting
From 1 January 2015, when the Group designates a financial liability as at FVTPL, the amount of
change in the fair value of the liability that is attributable to changes in its credit risk is presented in
OCI as a liability credit reserve
change in the fair value of the liability that is attributable to changes in its credit risk is presented in
OCI as a liability credit reserve
Proposed translations
(Russian)
3 | резерв по кредиту пассивных счетов | Mikhail Zavidin |
Proposed translations
1 hr
Selected
резерв по кредиту пассивных счетов
Существует два вида счетов: активные и пассивные. Пассивные — это привлечённые средства; активные — размещённые средства компании, предприятия или банка. Для активных счетов: дебет — приход, кредит — расход средств. Для пассивных: кредит — приход, дебет — расход
https://ru.wikipedia.org/wiki/Дебет_и_кредит
https://ru.wikipedia.org/wiki/Дебет_и_кредит
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