sticanje (otuđenja) udjela u podrunicama
English translation: acquisition/disposal of interest in subsidiaries
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| 22:30 Dec 3, 2005 |
| Bosnian to English translations [PRO] Bus/Financial - Economics / company audit/cash-flow reports | |||||||
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|  Selected response from: Miomira Brankovic Serbia Local time: 22:12 | ||||||
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| Summary of answers provided | ||||
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| 5 +3 | acquisition/disposal of interest in subsidiaries |
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Answers
3 hrs confidence: 
peer agreement (net): +3
peer agreement (net): +3| sticanje (otuđenje) udjela u podrunicama acquisition/disposal of interest in subsidiaries Explanation: "Also, as a result of an amendment of IAS 27 by IFRS 5 in March 2004, there is no exception for a subsidiary for which control is intended to be temporary because the subsidiary is acquired and held exclusively with a view to its subsequent disposal in the near future." http://www.iasplus.com/standard/ias27.htm "The benchmark treatment, also known as the parent company approach, requires that acquired subsidiaries' identifiable assets and liabilities are initially recorded in the consolidated financial statements at fair value to the extent of the parent's interest, and the minority's interest is initially recorded at pre-acquisition book value." http://www.pwcglobal.com/Extweb/service.nsf/0/E491FD1C15F214... Interest a) A right, claim, or legal share: an interest in the new company. b) Something in which such a right, claim, or share is held: has interests overseas. c) A person or group of persons holding such a right, claim, or share: a petroleum interest. http://www.answers.com/interest&r=67 |
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