Witryna27 wrz 2024 · An asset is typically identified by being explicitly specified in a contract, but an asset can also be identified by being implicitly specified at the time it is made available for use by the customer. IFRS 7 requires disclosure of information about the significance of financial … Chętnie wyświetlilibyśmy opis, ale witryna, którą oglądasz, nie pozwala nam na to. Published on: 03 Dec 2024 This Deloitte e-learning module provides training in the …

Specified Asset Definition: 159 Samples Law Insider

Witrynaperiod of time in exchange for consideration. Fulfilment of the contract depends on the use of an identified asset and control of the use of the asset during the lease period. A Lease involves the use of an identified asset: • Explicitly or implicitly specified (can also be a physically defined smaller part of bigger asset) WitrynaHowever, an asset can also be identified by being implicitly specified at the time that the asset is made available for use by the customer’. But ‘even if an asset is specified, a customer does not have the right to use an identified asset if the supplier has the substantive right to substitute the asset throughout the period of use ... je dines

When is a lease not a lease – Is there an identified asset?

Witryna2.1 An ‘identified asset’ One essential feature of a lease is that the underlying asset (ie the asset that is the subject of the lease) is ‘identified’. This normally takes place … WitrynaWiele przetłumaczonych zdań z "implicitly specified" – słownik polsko-angielski i wyszukiwarka milionów polskich tłumaczeń. implicitly specified - Tłumaczenie na … Witryna• The asset may be explicitly or implicitly specified (can also be a physically defined smaller part of bigger asset). • No identified asset exists if supplier has a substantive … jedine tereza csfd