Примери за използване на Accordance with this standard на Английски и техните преводи на Български
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
The analysis certificate from Linde is in accordance with this standard.
Pipes in accordance with this standard are manufactured and supplied after cold forming, electric welding under pressure.
It is a matter of judgement when restatement of financial statements in accordance with this Standard becomes necessary.
An entity need not disclose information in accordance with this Standard if it has provided the information in accordance with another Standard. .
For tagged-field logical records, each information field that is used shall be numbered in accordance with this standard.
The restatement of financial statements in accordance with this Standard requires the application of certain procedures as well as judgement.
An entity that discloses earnings per share shall calculate anddisclose earnings per share in accordance with this Standard.
The restatement of financial statements in accordance with this Standard requires the application of certain procedures as well as judgement.
Change in an accounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather than in accordance with this Standard.
The restatement of financial statements in accordance with this Standard requires the use of a general price index that reflects changes in general purchasing power.
After initial recognition,a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard.
In accordance with this standard, it is up to the principle of confidentiality and providing services to individuals and organizations requesting service from them.
A parent shall present consolidated financial statements in which it consolidates its investments in subsidiaries in accordance with this Standard.
Items such as spare parts, stand-by equipment andservicing equipment are recognized in accordance with this Standard when they meet the definition of property, plant and equipment.
(d) the cost of items of property, plant and equipment restored, purchased orconstructed as replacements is determined in accordance with this Standard.
When the investigation is complete orall measures have been taken in accordance with this standard, every effort should be made to avoid a ship being unduly detentions and delays.
If joint control is continuing,these events are not enough in themselves to justify not accounting for joint ventures in accordance with this Standard.
In those cases, the entity has made a marketing offer that it shall account for in accordance with this Standard only when the customer exercises the option to purchase the additional goods or services.
(d) the cost of items of property, plant and equipment restored, purchased orconstructed as replacements is determined in accordance with this Standard.
In such cases,consolidated financial statements prepared and presented in accordance with this Standard are also prepared so as to comply with IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures.
An entity shall apply the same method consistently for all purchases andsales of financial assets that are classified in the same way in accordance with this Standard.
Those rights that IFRS 15 Revenue from Contracts with Customers specifies are accounted for in accordance with this Standard for the purposes of recognising and measuring impairment gains or losses.
A parent, other than a parent described in paragraph 10,shall present consolidated financial statements in which it consolidates its investments in subsidiaries in accordance with this Standard.
In accordance with this Standard and IFRS 3(as revised by the International Accounting Standards Board in 2008), an acquirer recognises at the acquisition date, separately from goodwill, an intangible asset of the acquiree, irrespective of whether the asset had been recognised by the acquiree before the business combination.
Reconciliations of its equity determined in accordance with its previous financial reporting framework to its equity determined in accordance with this Standard for both of the following dates.
When an economy ceases to be hyperinflationary and an entity discontinues the preparation andpresentation of financial statements prepared in accordance with this Standard, it shall treat the amounts expressed in the measuring unit current at the end of the previous reporting period as the basis for the carrying amounts in its subsequent financial statements.
Whether the carrying amount is determined based on historical cost or fair value,the amounts so determined for foreign currency items are then reported in the reporting currency in accordance with this Standard.
The impairment requirements of this Standard shall be applied to those rights that IFRS 15 specifies are accounted for in accordance with this Standard for the purposes of recognising impairment gains or losses.
The initial application of a policy to revalue assets in accordance with IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets is a change in an accounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather than in accordance with this Standard.
Where a national standard transposing a harmonized standard, the reference for which has been published in the Official Journal of the European Communities, covers one or more of the essential safety requirements,machinery constructed in accordance with this standard shall be presumed to comply with the relevant essential requirements.