Sentence examples of "Прибыли или убытки" in Russian with translation "gains or losses"
Было отмечено, что у большинства компаний нет четкой политики в отношении критериев признания, классификации для целей оценки и учета прибылей или убытков при реализации различных финансовых инструментов.
It was noted that most companies lacked clear policies on the recognition criteria, the classification for measurement purposes and the treatment of gains or losses on disposal of various financial instruments.
Последствия разницы между обменным курсом на дату учета операций и на дату фактических расчетов по операциям указываются в ведомости поступлений и расходов и изменений в резервах и остатках средств в качестве курсовых прибылей или убытков.
The differences in exchange rates between the dates of recording the transactions and when actual transactions are settled are recorded in the statement of income, expenditures and changes in reserves and fund balances as gains or losses on exchange.
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