Retained interest

09:31 Mar 22, 2009 

Retained interests and beneficial interests. The Board reaffirmed that a transferor should treat any remaining proportionate interest in the financial asset recognised before the transfer as part of that asset (ie not as a new asset). The Board tentatively decided that a transferor should treat an investment in a transferee vehicle (ie a proportionate beneficial interest) acquired in connection with a transfer
as part of the asset previously recognised. If the vehicle contains assets or liabilities in addition to the assets transferred by the transferor, the transferor’s investment should be split between (a) a proportionate interest in the previously recognised
assets (ie part of the ‘old’ assets) and (b) a proportionate interest in new assets or liabilities. (This decision is a change from the tentative decision the Board made at its meeting in January 2009).

01:41 Mar 22, 2009 

materijalna, nematerijalna imovina?

21:13 Mar 21, 2009 

Je li moguće da stavite malo konteksta, ili bar rečenicu u kojoj se izraz pojavljuje? Ako ne možete u pitanja, možda pod discussion, ili u ovu rubriku, ne znam kakve su mogućnosti, tj. pravila

21:07 Mar 21, 2009 

Da, radi se o istom kontekstu i dva interesa koja su vezana za procjenu imovine te njenu kvalifikaciju za prestanak priznavanja u finansijskom izvještaju. Nažalost, nemam dovoljan broj pro bodova da mogu editovati pitanje.
Hvala unaprijed!

14:55 Mar 21, 2009 

je li ovo u istom kontekstu kao i "beneficial interest" ili se radi o kamati, prema vašem linku, jer mogu biti različite stvari?