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حسابداری و مالی::
تغییر ارزشگذاری
In the balance of payments, the transaction is recorded at the value of the new debt instrument and any difference between the value of the old and new debts is treated as a valuation change,10 such as in the case of exchanges of Brady bonds (see Box 8.1) for new global bonds.
, the statement that emphasizes how changes in the position result from valuation changes, and other changes in volume during the reference period-see Table 7.16), reflect the transactions extinguishing the old debt instrument and creating the new debt instrument along with any valuation change recorded as revaluations.
Any difference between the value of the debt being extinguished and the corresponding claims or funds provided is recorded as a valuation change in position data in the integrated IIP statement (as well as in the integrated external debt position statement-the statement that emphasizes how changes in the position result from transactions, valuation changes, and other changes in volume during the reference period-see Table 7.15).
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