Приклади вживання Disclosure requirements Англійська мовою та їх переклад на Українською
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Industry regulatory disclosure requirements.
These disclosure requirements are in addition to those in paragraph 17.
(a) the level of detail that is necessary to satisfy the disclosure requirements;
Many of the disclosure requirements in IFRS 15 are new.
IFRS for SMEs considerably simplifies the reporting format and disclosure requirements.
The amendments also set out disclosure requirements for investment entities.
Disclosure requirements in Japan are relatively stringent, but not as stringent as in the US.
This IFRS does not provide exemptions from the presentation and disclosure requirements in other IFRSs.
Disclosure requirements in Japan are relatively stringent, but not as stringent as in the US.
This is a single Standard consisting of 230 pages andcontaining definitions, disclosure requirements and patterns of financial statements.
Therefore, the disclosure requirements in this Standard apply to those intangible assets.
The IASB's objective was to develop a common, high-quality standard that will address recognition, measurement, presentation and disclosure requirements for insurance contracts.
New disclosure requirements were imposed on nongovernmental organizations(NGOs) that focused on combating corruption.
From now on, the rules and procedures for issuing securities and disclosure requirements will comply with European principles of regulation of joint stock companies(1, 2, 3, 4, 5, 6).
Disclosure requirements for accounting policies, except those for changes in accounting policies, are set out in NASBO№ 1- Presentation of Financial Statements.
Following Article 1 of the Directive, the new disclosure requirements apply to large public-interest entities with more than 500 employees.
The disclosure requirements in paragraphs 42B-42H relating to transfers of financial assets supplement the other disclosure requirements of this IFRS.
Check out the rules for earning commissions(e.g. first link versus last link purchases,full disclosure requirements, etc.) to ensure that you are properly rewarded by each program.
GAAP and IFRS have different disclosure requirements, some better for IFRS(variable payments) and others better for U.S. GAAP(weighted average discount rate).
When an entity does not elect to apply this IFRS in accordance with paragraph 4A, the entity shall nevertheless apply the disclosure requirements in paragraphs 23A-23Bof IFRS 1, in addition to the disclosure requirements in IAS 8.
The Committee believes that these enhanced disclosure requirements will help to avoid a recurrence of market uncertainties about the strength of banks balance sheets related to their securitisation activities.
If an employee or business partner(contractor, advisor, agent, representative) is uncertain as to the meaning or applicability of any set limits,restrictions or disclosure requirements with respect to his/her interactions with government officials, that person shall consult with his/her primary contact person from Cratia prior to carrying out his/her activities.
The disclosure requirements of paragraphs 24-31 and the corresponding guidance in paragraphs B21-B26 of this IFRS need not be applied for any period presented that begins before the first annual period for which IFRS 12 is applied.
Ind AS 104 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets.
The disclosure requirements of paragraphs 24-31 and the corresponding guidance in paragraphs B21-B26 of this IFRS need not be applied for any period presented that begins before the first annual period for which IFRS 12 is applied.
Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another state.
Research and development expenditure comprises all expenditure that is directly attributable to research or development activities(see paragraphs 66 and67 for guidance on the type of expenditure to be included for the purpose of the disclosure requirement in paragraph 126).
In addition, the disclosure requirement in paragraph 44A also applies to changes in financial assets(for example, assets that hedge liabilities arising from financing activities) if cash flows from those financial assets were, or future cash flows will be, included in cash flows from financing activities.