FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: See transitional provisions for subsequent measurement and amortisation under circumstances 4 and 5 below.
Slovenian: Glej prehodne določbe glede kasnejšega merjenja in amortiziranja v okoliščinah 4 in 5 v nadaljevanju.
English: The asset was recognised initially at an amount other than cost.
Slovenian: Sredstvo je bilo na začetku pripoznano v znesku, ki se razlikuje od nabavne vrednosti. (i)razporediti sredstvo kot neopredmeteno sredstvo;
English: Classify the asset as an intangible asset;
Slovenian: razporediti sredstvo kot neopredmeteno sredstvo;
English: re-estimate the carrying amount of the asset at cost (or revalued amount, after initial recognition at cost) less accumulated amortisation, determined under this Standard.
Slovenian: ponovno oceniti knjigovodsko vrednost sredstva po nabavni vrednosti (ali prevrednoteni vrednosti po začetnem pripoznanju po nabavni vrednosti), zmanjšano za amortizacijski popravek vrednosti, ugotovljen po tem standardu.
English: If the cost of the intangible asset cannot be determined, derecognise the asset (eliminate it from the balance sheet).
Slovenian: Če ni mogoče ugotoviti nabavne vrednosti neopredmetenega sredstva, odpraviti pripoznanje sredstva (izločiti ga iz bilance stanja).
English: At the effective date of this Standard (or at the date of adoption of this Standard, if earlier), an item meets the definition of, and recognition criteria for, an intangible asset but it was not previously recognised as an asset.
Slovenian: Na datum uveljavitve tega standarda (ali na datum njegovega sprejetja, če je prej) postavka zadošča opredelitvi pojma in sodilom za pripoznanje neopredmetenega sredstva, vendar prej ni bila pripoznana kot sredstvo.
English: The intangible asset was acquired in a business combination that was an acquisition and formed part of the goodwill recognised.
Slovenian: Neopredmeteno sredstvo je bilo pridobljeno v poslovni združitvi, ki je bila prevzem, in je bilo del pripoznanega dobrega imena.
English: Recognition of the intangible asset is encouraged, but not required.
Slovenian: Pripoznanje neopredmetenega sredstva se priporoča, vendar se ne zahteva.
English: If the intangible asset is recognised:
Slovenian: Če je neopredmeteno sredstvo pripoznano:
English: measure the carrying amount of the asset at cost (or revalued amount) less accumulated amortisation determined under this Standard;
Slovenian: izmeriti njegovo knjigovodsko vrednost po nabavni vrednosti (ali prevrednoteni vrednosti), zmanjšano za amortizacijski popravek vrednosti, ugotovljen po tem standardu;
English: adjust the goodwill recognised at the date of acquisition retrospectively, as if the intangible asset had never been included in the goodwill recognised at the date of acquisition.
Slovenian: za nazaj prilagoditi pripoznano dobro ime na datum prevzema, kot da neopredmeteno sredstvo ni bilo nikoli vključeno v dobro ime, pripoznano na datum prevzema.
English: For example, if the goodwill was recognised as an asset and amortised, estimate the effect on the accumulated amortisation of the goodwill of distinguishing the intangible asset separately and adjust the carrying amount of the goodwill accordingly.
Slovenian: Na primer če je bilo dobro ime pripoznano kot sredstvo in amortizirano, posebej oceniti učinek amortizacijskega popravka vrednosti dobrega imena pri označevanju neopredmetenega sredstva in ustrezno prilagoditi knjigovodsko vrednost dobrega imena.
English: The intangible asset was not acquired in a business combination that was an acquisition (for example, it was purchased separately or generated internally).
Slovenian: Neopredmeteno sredstvo ni bilo pridobljeno v poslovni združitvi, ki je bila prevzem (bilo je na primer kupljeno posebej ali ustvarjeno znotraj podjetja).
English: The intangible asset should not be recognised.
Slovenian: Neopredmeteno sredstvo se ne pripozna.
English: Transitional Provisions — Amortisation of an intangible asset carried under the benchmark treatment
Slovenian: Prehodne določbe – amortizacija neopredmetenega sredstva, izkazanega po normni rešitvi
English: The asset was not previously amortised or the amortisation charge was deemed to be nil.
Slovenian: Sredstvo se prej ni amortiziralo oziroma je bila domnevno obračunana amortizacija nič.
English: Restate the carrying amount of the asset as if the accumulated amortisation had always been determined under this Standard.
Slovenian: Na novo ugotoviti knjigovodsko vrednost sredstva, kot da bi se bil amortizacijski popravek vrednosti vedno ugotavljal po tem standardu.
English: The asset was previously amortised.
Slovenian: Sredstvo se je prej amortiziralo.
English: Accumulated amortisation determined under this Standard is different to that previously determined (because the amortisation period and/or the amortisation method is different).
Slovenian: Amortizacijski popravek vrednosti, ugotovljen po tem standardu, se razlikuje od prej ugotovljenega (ker se razlikuje doba amortiziranja in/ali metoda amortiziranja).
English: Do not restate the carrying amount of the intangible asset for any difference between the accumulated amortisation in prior years and that calculated under this Standard.
Slovenian: Ne na novo ugotoviti knjigovodske vrednosti neopredmetenega sredstva za razliko med amortizacijskim popravkom vrednosti v prejšnjih letih in tistim, izračunanim po tem standardu.
English: Amortise any carrying amount of the asset over its remaining useful life determined under this Standard (i.e. any change is treated as a change in accounting estimate —see paragraph 94).
Slovenian: Amortizirati knjigovodsko vrednost sredstva v preostali dobi koristnosti, določeni po tem standardu (to je vsaka sprememba se obravnava kot sprememba računovodske ocene – glej odstavek 94).
English: Transitional Provisions — Revalued intangible asset
Slovenian: Prehodne določbe – prevrednotena neopredmetena sredstva
English: An intangible asset was carried at a revalued amount not determined by reference to an active market:
Slovenian: Neopredmeteno sredstvo se je izkazovalo v prevrednotenem znesku, ki ni ugotovljen upoštevaje delujoči trg.
English: There is an active market for the asset.
Slovenian: Za sredstvo obstaja delujoči trg.
English: The asset should be revalued by reference to this active market at the effective date of this Standard (or at the date of adoption of this Standard, if earlier).
Slovenian: Sredstvo se prevrednoti upoštevaje ta delujoči trg na dan uveljavitve tega standarda (ali na dan njegovega sprejetja, če je prej).
English: There is no active market for the asset.
Slovenian: Za sredstvo ne obstaja delujoči trg.
English: Eliminate the effect of any revaluation;
Slovenian: Izločiti učinek vsakega prevrednotenja;
English: measure the carrying amount of the asset at cost less accumulated amortisation, determined under this Standard.
Slovenian: izmeriti knjigovodsko vrednost sredstva po nabavni vrednosti, zmanjšani za amortizacijski popravek vrednosti, ugotovljen po tem standardu.
English: Biological assets Agricultural produce Products that are the result of processing after harvest
Slovenian: Biološka sredstva Kmetijski pridelki Proizvodi, ki so posledek predelovanja po spravitvi
English: Sheep Wool Yarn, carpet Trees in a plantation forest Logs Lumber Plants Cotton Thread, clothing Harvested cane Sugar Dairy cattle Milk Cheese Pigs Carcase Sausages, cured hams Bushes Leaf Tea, cured tobacco Vines Grapes Wine Fruit trees Picked fruit Processed fruit
Slovenian: Ovce Volna Preja, preproga Drevesa v gozdnem nasadu Hlodi Stavbni les Sadike Bombaž Preja, oblačila Požeto trsje Sladkor Mlečno govedo Mleko Sir Svinje Svinjsko meso Klobase, prekajena gnjat Grmi Listi (čajni, tobačni) Čaj, posušeni tobak Trta Grozdje Vino Sadna drevesa Obrano sadje Predelano sadje
English: Factors such as whether there is continuing involvement in the form of significant future performance obligations necessary to earn the fee, whether there are retained risks, the terms of any guarantee arrangements, and the risk of repayment of the fee, should be considered. Indicators that individually demonstrate that recognition of the entire fee as income when received, if received at the beginning of the arrangement, is inappropriate include:
Slovenian: Treba je upoštevati dejavnike kot so ali je za nadomestilo potrebno neprestano vključevanje v obliki znatnega prihodnjega izpolnjevanja obvez, ali so zadržana tveganja, pogoji kakršnih koli dogovorov o jamstvu in tveganje poplačila nadomestila.Med kazalce, ki posamično dokazujejo, da pripoznanje celotnega nadomestila kot prihodka ob prejemu, če je prejeto na začetku dogovora, ni primerno, spadajo: