Übersetzung für "Aufwandsposten" in Englisch

Linguistic support is an important cost item.

Costs are reported under the applicable primary category of expenses (materials, personnel).

Real estate is often the second largest expense on most organizations' income statement.

Most expenditure items and main projects in the European Parliament budget are of a multiannual nature.

An entity considers factors including materiality and the nature and function of the items of income and expense.

An entity does not offset income and expense items unless the criteria in paragraph 32 are met.

In addition to the requirements of other Standards, the disclosures in the income statement or the notes to the financial statements shall include, but are not limited to, the following items of income and expenses:

Income and expense items shall not be offset except for those relating to hedges and to assets and liabilities that have been offset in accordance with IAS 32.

Other income and expense items, such as interest income and expense, and foreign exchange differences related to invested or borrowed funds, are also associated with the net monetary position.

This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 “Crop protection products”),

For comparability reasons, a common framework for recognition, measurement and presentation of, inter alia, value adjustments, goodwill, provisions, stocks of goods and fungible assets, and income and expenditure of exceptional size or incidence should be provided.

With respect to the content and format of the income and expenditure account set out to in Annex IV, all items of income and expense shall be recognised in a given period in the income and expenditure account unless an accounting standard adopted by the AIF requires otherwise.

This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under heading 75 ‘Crop protection products’),

Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost headings.

Other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs.

This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 ‘Crop protection products’),

Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 3100 to 3900 in Table M ‘Subsidies’ (see instructions regarding those codes).

To ensure a neutral presentation of such items of income and expenditure there is a new requirement to disclose them separately within the profit and loss account, with an explanatory note.

The reader will refer to final report No. 3 for further information on how these expenses, some of which are standardized for the whole sample, are defined and calculated.

A quarter of respondents (24%) think, incorrectly, that the greatest part of the Union's budget is spent on administrative, personnel and buildings costs, when in reality this expenditure only represents 5%10 of total budget expenditure.

The costs for continuing vocational training are fully tax-deductible, unlike the costs for initial training. Individuals can deduct costs from income taxes, and enterprises deduct them from corporate tax as expenses.

Taxes other than income taxes are either recognised under the related expense item or, if no specific allocation is possible, under other operating expenses.

Some Board members expressed concerns that there may be a risk of lack of comparability if the expense line item should be allocated under the statement(s) of financial performance presented by function.