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credited directly vs to be credited directly

Both phrases are correct, but they are used in different contexts. 'Credited directly' is used when describing a completed action, while 'to be credited directly' is used when referring to a future action or intention. They are not directly comparable as they serve different purposes.

Last updated: March 26, 2024 • 1178 views

credited directly

This phrase is correct and commonly used in English.

This phrase is used when describing a completed action where credit is given directly without any intermediary.

Examples:

  • The payment was credited directly to my account.
  • She was credited directly for her contributions.
  • The points were credited directly to my loyalty account.
  • A reversal of an impairment loss on a revalued asset is credited directly to equity under the heading revaluation surplus.
  • If an intangible asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.
  • Such grants shall therefore not be credited directly to equity.
  • They shall not be credited directly to shareholders' interests.
  • the aggregate current and deferred tax relating to items that are charged or credited directly to equity (see paragraph 62A);
  • Those tax consequences that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), shall be charged or credited directly to equity.
  • Since no repayment is expected, they should be credited directly to shareholders' interests; and
  • Two broad approaches may be found to the accounting treatment of government grants: the capital approach, under which a grant is credited directly to shareholders' interests, and the income approach, under which a grant is taken to income over one or more periods.
  • since government grants are receipts from a source other than shareholders, they should not be credited directly to shareholders' interests but should be recognised as income in appropriate periods;
  • 'credited directly to shareholders' interests/equity' was amended to 'recognised outside profit or loss'; and
  • Those tax consequences that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), shall be charged or credited directly to equity.
  • any remaining part of the increase is credited directly to equity in revaluation surplus.
  • If an asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.
  • Current tax and deferred tax shall be charged or credited directly to equity if the tax relates to items that are credited or charged, in the same or a different period, directly to equity.

to be credited directly

This phrase is correct and commonly used in English.

This phrase is used when referring to a future action or intention of being credited directly without any intermediary.

Examples:

  • The funds are to be credited directly to your account.
  • The bonus is to be credited directly to your account.
  • The rewards are to be credited directly to your account.
  • International financial reporting standards require or permit certain items to be credited or charged directly to equity.
  • International Financial Reporting Standards require or permit particular items to be credited or charged directly to equity.
  • Such grants shall therefore not be credited directly to equity.
  • They shall not be credited directly to shareholders' interests.
  • If an intangible asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.
  • If an asset's carrying amount is increased as a result of a revaluation, the increase shall be credited directly to equity under the heading of revaluation surplus.
  • Since no repayment is expected, they should be credited directly to shareholders' interests; and
  • A reversal of an impairment loss on a revalued asset is credited directly to equity under the heading revaluation surplus.
  • since government grants are receipts from a source other than shareholders, they should not be credited directly to shareholders' interests but should be recognised as income in appropriate periods;
  • any remaining part of the increase is credited directly to equity in revaluation surplus.
  • 'credited directly to shareholders' interests/equity' was amended to 'recognised outside profit or loss'; and
  • the aggregate current and deferred tax relating to items that are charged or credited directly to equity (see paragraph 62A);
  • Current tax and deferred tax shall be charged or credited directly to equity if the tax relates to items that are credited or charged, in the same or a different period, directly to equity.
  • Those tax consequences that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), shall be charged or credited directly to equity.
  • Two broad approaches may be found to the accounting treatment of government grants: the capital approach, under which a grant is credited directly to shareholders' interests, and the income approach, under which a grant is taken to income over one or more periods.
  • Those tax consequences that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), shall be charged or credited directly to equity.
  • Items credited or charged directly to equity
  • In the heading above paragraph 61, 'credited or charged directly to equity' is amended to 'recognised outside profit or loss'.
  • To be credited to account holder.
  • It is to be credited to the third country's budget.

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