Betekenis van:
reclassification
reclassification
Zelfstandig naamwoord
- classifying something again (usually in a new category)
Hyperoniemen
Voorbeeldzinnen
- Reclassification
- Reclassification of assets and liabilities
- the reason for the reclassification.
- the nature of the reclassification;
- Reclassification of “Grantor rights” (FRF 18345563605):
- Certificate modification to address a malfunction reclassification
- An entity presenting reclassification adjustments in the notes presents the components of other comprehensive income after any related reclassification adjustments.
- Any reclassification of a financial asset made on or after 1 November 2008 shall take effect only from the date when the reclassification is made.
- Such reclassifications are referred to in this Standard as reclassification adjustments.
- Reclassification adjustments only apply in respect of cells 568 to 613; write-down adjustments apply throughout.’
- For this reason reclassification and revaluation adjustments are calculated in respect of these memorandum items.
- The financial liability shall be measured at the instrument’s fair value at the date of reclassification.
- Additional disclosures are required relating to those instruments and new rules should apply to their reclassification.
- Reclassification adjustments shall be reported in accordance with Article 3(1)(b).’
- 92 An entity shall disclose reclassification adjustments relating to components of other comprehensive income.