 |
| Subject | Russian | English |
| gen. | в момент первоначального признания | when first recognized (тж. его, ее, их первоначального признания. Benefits exceeding recorded goodwill and other intangibles are credited to income tax expense (not, as under earlier GAAP. to extraordinary income) in the period when first recognized. Alexander Demidov) |
| account. | исключение, касающееся первоначального признания | initial recognition exemption (Andrew052) |
| fin. | первоначальное признание | initial recognition (grafleonov) |
| gen. | первоначальное признание | first recognition (All expenditures related to exploration and evaluation assets need to incur to profit and loss and first recognition of the asset required to measure at cost, ... Alexander Demidov) |
| busin. | первоначальном признании | initial acknowledgement (Boris54) |