Примеры использования Transition provisions на Английском языке и их переводы на Русский язык
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The need for transition provisions.
The discussion that follows reviews the principal issues that States must address in elaborating a series of transition provisions.
The standard's transition provisions permit certain reliefs.
These rules are typically known as"transition provisions.
Specific transition provisions apply to prospective application.
Issues to be addressed by transition provisions Generally.
Consistent with the transition provisions of the amendments, the Group has not disclosed comparative information for the prior period.
For the current financial statements, UNOPS has adopted the transition provisions of IPSAS 17 as follows.
The transition provisions appear to require re-registration of all religious organizations under the newly enacted provisions. .
In view of the scope of preceding chapters, the Guide recommends that States adopt a series of transition provisions tailored specifically to the new law they may enact.
In accordance with the transition provisions in IFRS 15, the Group elected to apply the new rules retrospectively to each prior period presented.
The proposal now introduces the recently published standard ISO 10844:2014 and aligns the transition provisions for new type approvals and extension to approvals.
These transition provisions should appropriately address both the settled expectations of parties and the need for certainty and predictability in future transactions.
Provisions that operate retroactively or that fail to protect vested interests should be avoided and if new rules are introduced there should be at least adequate transition provisions.
In accordance with the transition provisions in IFRS 16, the Group chose to apply the new rules retrospectively with the cumulative effect of initially applying the standard recognized at 1 January 2017.
They introduced the main conclusions of the Committee's assessment of the existing smooth transition provisions and made suggestions on how the provisions could be further strengthened and better monitored.
The transition provisions must address the extent to which the new rules will apply, after the effective date, as between the parties to a transaction creating a security right before the effective date.
Alternatively, greater certainty and earlier realization of the economic benefits of the new legislation could be promoted by applying the new legislation to alltransactions as of the effective date, but with such"transition provisions" as are necessary to assure an effective transition to the new regime without loss of pre-effective-date priority status.
In accordance with the transition provisions in IFRS 9, the Group applied the new rules retrospectively, except for the items that have already been derecognized at the date of initial application, which is 1 January 2018.
Many security rights created before the effective date of the new law will continue to exist afterthe effective date and may come into conflict with security rights created under the new law. Clear transition provisions are thus needed to determine the extent to which the rules in the new legislation will apply to those pre-existing security rights.
The transition provisions must address the extent to which the new rules will apply, after the effective date, as between the parties to a transaction that created a security right before the effective date.
Because many security rights created before the effective date will continue to exist after the effective date and may come into conflict with security rights created after the effective date,it is important for the new legislation to provide clear transition provisions to determine the extent to which the rules in the new legislation will apply to those pre-existing rights.
The General Assembly resolution extending smooth transition provisions for United Nations travel benefits should be used as a precedent that may facilitate the extension of such benefits by other organs/institutions for a given number of years to graduating countries.
In accordance with the transition provisions in IFRS 15 the Company has elected simplified transition method with the effect of transition to be recognised as at 1 January 2018 in the financial statements for the year-ending 31 December 2018 which will be the first year when The Company will apply IFRS 15.
In accordance with the transition provisions in IFRS 15 the Group management intends to apply the simplified transition method with the effect of the transition to be recognised as at 1 January 2018 in the consolidated financial statements for the year ending 31 December 2018 which will be the first year when the new standard will be applied.
The transition provision 1.6.2.13 agreed at the Joint Meeting in March 2013 for the marking of bundles of cylinders also needs to cover the markings for periodic inspection.
With respect to property, plant and equipment(PPE),UNHCR has opted for the transition provision under IPSAS allowing five years to fully account for these assets.
In the financial statements for the year 2012, and with the exception of permanent buildings,UNHCR has applied the transition provision under IPSAS 17: Property, plant and equipment.
In 2012, UNHCR applied the transition provision under IPSAS 17: Property, plant and equipment, to the extent that property, plant and equipment acquired before 1 January 2011(with the exception of permanent buildings) were not recognized in the financial statements in 2012.
The Controller noted that it had been a difficult decision to enact the transition provision in regard to inventory, but ultimately it had been a risk-management decision and the Office aimed not to rely on the provision in 2014.