Примеры использования To ifrss на Английском языке и их переводы на Русский язык
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Official
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Colloquial
Amendments to IFRSs-“Annual improvements to IFRSs 2010-2012 cycle”1;
ICAI has so far issued 29 Indian accounting standards corresponding to IFRSs.
The Annual Improvements to IFRSs 2009-2011 have made a number of amendments to IFRSs.
The speaker commented on the recent changes in the global system of corporate reporting standards, andnoted that his country had converged its GAAPs to IFRSs.
The Annual Improvements to IFRSs 2011-2013 Cycle include the following amendments to various IFRSs. .
He indicated that most of the findings of examinations of financial statements in his country occurred in the early years of transitioning to IFRSs and were thus not of a recurring nature.
Various Improvements to IFRSs have been dealt with on a standard-by-standard basis.
The cost of certain items of property, plant andequipment at 1 January 2008, the Group's date of transition to IFRSs, was determined by reference to its fair value at that date.
Amendments to IFRSs effective for the year ending 31 December 2017 did not have a significant impact on the Group.
The cost of property, plant and equipment at the date of transition to IFRSs, was determined by reference to its fair value at that date.
Annual Improvements to IFRSs 2014 issued on 25 September 2014 and effective for annual periods beginning on or after 1 January 2016.
In this context, the role of Indian accounting standards,which are becoming closer to IFRSs, have assumed a great significance from the point of view of global financial reporting.
Annual Improvements to IFRSs 2013 issued in December 2013 and effective for annual periods beginning on or after 1 July 2014.
In some cases, the legal and regulatory accounting requirements in India differ from the IFRSs; in such cases,strict adherence to IFRSs in India would result in various legal problems.
Transition from previous GAAP to IFRSs has not significantly affected the Company‟s statement of cash flows.
Amendments to IFRSs-“Annual improvements to IFRSs 2010-2012 cycle” The Annual Improvements to IFRSs 2009-2011 Cycle include a number of amendments to various IFRSs.
Amendments to IFRS 12- Disclosure of Interest in Other Entities included in Annual Improvements to IFRSs 2014-2016 Cycle issued on 8 December 2016 and effective for annual periods beginning on or after 1 January 2017.
Annual Improvements to IFRSs 2012 issued in December 2013 and effective for annual periods beginning on or after 1 July 2014, unless otherwise stated below.
For example, complications are evident where a common stock exchange exists:if one country wishes to move to IFRSs ahead of other countries belonging to a common accounting system, listed companies would find themselves facing a double set of requirements.
Date of transition to IFRSs is the beginning of the earliest period for which an organization has provided full comparative information in accordance with IFRS in the first financial statements.
Amendments to IFRS 12 included in Annual Improvements to IFRSs 2014-2016 Cycle issued on 8 December 2016 and effective for annual periods beginning on or after 1 January 2017.
In relation to IFRSs and prudential regulation, a delegate asked whether the IFRSs Foundation was making efforts to persuade jurisdictions that did not permit the use of IFRSs for banks to do so.
The first amendment replaces references to a fixed date of'1 January 2004' with'the date of transition to IFRSs', thus eliminating the need for companies adopting IFRSs for the first time to restate some transactions that occurred before the date of transition to IFRSs.
Annual Improvements to IFRSs 2014-2016 cycle‒ Amendments to IFRS 1 and IAS 28 issued on 8 December 2016 and effective for annual periods beginning on or after 1 January 2018.
Various Improvements to IFRSs have been dealt with on a standard-by-standard basis.
Annual Improvements to IFRSs 2015-2017 cycle- Amendments to IFRS 3, IFRS 11, IAS 12 and IAS 23 issued on 12 December 2017 and effective for annual periods beginning on or after 1 January 2019.
An explanation of how the transition to IFRSs has affected the reported financial position, financial performance and cash flows of the Company is provided in note 3.
The Annual Improvements to IFRSs 2012-2014 Cycle include a number of amendments to various IFRSs, which are summarised below.
The approach in India has been to adapt IFRSs to the economic realities of the country.
A joint operator shall account for the assets, liabilities, revenues andexpenses relating to its interest in a joint operation in accordance with IFRSs applicable to the particular assets, liabilities, revenues and expenses.