carve out
Serbian translation: izdvajanje (i prodaja) dela privrednog subjekta
| 17:26 Jun 15, 2014 |
| English to Serbian translations [PRO] Bus/Financial - Accounting / vessel | |||||||
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|  Selected response from: Zorica Knezevic Serbia Local time: 22:16 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 3 -1 | izdvajanje (i prodaja) dela privrednog subjekta |
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| Summary of reference entries provided | |||
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| 2.7.3 Application of accounting treatment |
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Answers
36 mins confidence: 
peer agreement (net): -1
peer agreement (net): -1izdvajanje (i prodaja) dela privrednog subjekta Explanation: Možda postoji neki bliži i konkretniji izraz, ali suštinski to je to. Reference: http://grubisic-partneri.net/carve_out.html |
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Reference comments
1 hr |
| Reference: 2.7.3 Application of accounting treatment Reference information: 2.7.3 Application of accounting treatment It is likely that the cost of major planned maintenance will increase over the life of a vessel due to inflation and the age of the vessel. This additional cost will be capitalised when incurred and therefore the depreciation charge on these components will be greater in the later stages of a vessel’s life. When major planned maintenance work is undertaken the cost should be capitalised. For instance when an engine overhaul is undertaken the cost of the overhaul will be capitalised as a new asset that will then be depreciated over the period to the next overhaul. The depreciation of the previous overhaul will typically have been calculated such that it had a net book value of nil when the current overhaul was undertaken. If this was not the case, e.g. because the work was required earlier than expected, then any remaining net book value of the old component should be expensed immediately. [IAS 16.14] The initial carve out of components should include all major maintenance events which are likely to occur over the currently adopted useful life of the vessel. Sometimes, it may subsequently be found that the initial allocation was insufficiently detailed, in that not all components were identified. In this situation it is necessary to determine what the net book value of the component would currently be had it been initially identified. This will sometimes require the initial cost to be determined by reference to the replacement cost and the associated accumulated depreciation charge determined using the rate used for the residual hull. This is likely to leave a significant net book value in the component being replaced which will need to be written off at the time the replacement is capitalised. [http://www.deloitte.com/assets/Dcom-Philippines/Local Assets...] |
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