Примери за използване на Interim financial statements на Английски и техните преводи на Български
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Interim financial statements.
Preparation of interim financial statements;
Interim financial statements.
Preparation of interim financial statements.
Effectiveness is assessed whenever an entity prepares its annual or interim financial statements.
Audit/ review of interim financial statements.
Effectiveness is assessed, at a minimum,at the time an entity prepares its annual or interim financial statements.
Audit and review of interim financial statements;
Effectiveness is assessed, at a minimum,at the time an entity prepares its annual or interim financial statements.
Preparation of interim financial statements for management purposes.
AG106 Effectiveness is assessed, at a minimum,at the time an entity prepares its annual or interim financial statements.
The audit or review of interim financial statements;
These interim financial statements have been prepared in accordance with International Accounting Standard 34 Interim Financial Reporting.
Compilation of annual and interim financial statements;
Interim financial statements covering a shorter period than one reporting period, when this is required by a law or by a decision of the manager of the enterprise.
Additional line items ornotes should be included if omitting them would make the interim financial statements misleading.
Periods for which interim financial statements are required to be presented.
A In addition to disclosing significant events andtransactions in accordance with paragraphs 15- 15C, an entity shall include the following information, in the notes to its interim financial statements or elsewhere in the interim financial report.
Interim financial statements covering a shorter period than one reporting period, when this is required by a law or by a decision of the manager of the enterprise.
IAS 34 paragraph 28 requires an entity to apply the same accounting policies in its interim financial statements as are applied in its annual financial statements. .
(5) Consolidated and interim financial statements shall be prepared on the basis of the accounting standards on the basis of which the annual financial statements of the enterprise producing such consolidated and interim financial statements have been prepared.
This Standard does not apply to the structure andcontent of condensed interim financial statements prepared in accordance with IAS 34 Interim Financial Reporting.
An entity shall apply the same accounting policies in its interim financial statements as are applied in its annual financial statements, except for accounting policy changes made after the date of the most recent annual financial statements that are to be reflected in the next annual financial statements. .
IAS 34 paragraph 28 requires an entity to apply the same accounting policies in its interim financial statements as are applied in its annual financial statements. .
An enterprise should apply the same accounting policies in its interim financial statements as are applied in its annual financial statements, except for accounting policy changes made after the date of the most recent annual financial statements that are to be reflected in the next annual financial statements. .
This Standard does not apply to the structure andcontent of condensed interim financial statements prepared in accordance with Ind AS 34 Interim Financial Reporting.
Requiring that an entity apply the same accounting policies in its interim financial statements as in its annual statements may seem to suggest that interim period measurements are made as if each interim period stands alone as an independent reporting period.
An enterprise should include the following information, as a minimum, in the notes to its interim financial statements, if material and if not disclosed elsewhere in the interim financial report.
A statement that the same accounting policies and methods of computation are applied in the interim financial statements compared with the most recent annual financial statements, or if those policies or methods have changed, a description of the nature and effect of the change;
An enterprise should include the following information, as a minimum, in the notes to its interim financial statements, if material and if not disclosed elsewhere in the interim financial report.