Sentence examples of "AS" in English with translation "сбу"

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AS 10 (revised)- Tangible Fixed Assets: This Standard is being revised on the basis of IAS 16. СБУ 10 (пересмотренный)- Материальные основные активы: этот стандарт был пересмотрен на основе МСБУ 16.
The ASB of ICAI has also prepared the preliminary draft of the revised AS 5, corresponding to IAS 8. Совет по бухгалтерским стандартам ИПБИ также подготовил предварительный проект пересмотренного СБУ 5, соответствующий МСБУ 8.
However, in India, the corresponding AS 16 does not allow any alternative and borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are to be capitalized. Однако в Индии соответствующий СБУ 16 не допускает альтернативных методов, предусматривая лишь капитализацию расходов по кредитам и займам, непосредственно относимых на приобретение, строительство или производство квалифицируемого актива.
ICAI has so far been cautious in adopting the fair value approach in its accounting standards, although certain accounting standards recognize this approach, (for example, AS 28, Impairment of Assets), and ICAI has decided to follow this approach in its proposed Accounting Standard on Financial Instruments: Recognition and Measurement corresponding to IAS 39. До настоящего времени ИПБИ проявляет осторожность, в том что касается принятия подхода, основанного на справедливой стоимости, в своих стандартах бухгалтерского учета, хотя в некоторых стандартах данный метод признается (например, в СБУ 28, " Обесценение активов "), и ИПБИ решил придерживаться этого подхода в предлагаемом им стандарте бухгалтерского учета " Финансовые инструменты: признание и оценка ", который соответствует МСБУ 39.
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