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Subject: Derecognition of financial assets - waiting for comments audit. Derecognition of financial assetsFinancial asset (or, where applicable, - part of the financial asset or part of the group of similar financial assets) is derecognised in the Statement of Financial Position provided that: the validity period of the rights to receive cash flows from the asset have expired; the Company has transferred its rights to receive cash flows from the asset or has incurred liability to pay the received cash flows to the third party in full amount without material delay on a “pass-through” agreement, and either (a) the Company has transferred substantially all the risks and rewards of the asset or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Оригинал: |
| Пожалуйста прокомментируйте что не так в моем переводе. Заранее благодарю! :) |
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поэтому и пишу, что ввсе не так. Кто-нибудь занимается переводами аудиторских отчетов? поделитесь пожалуйста мне нужен шаблон. Буду оченть признательна! |
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