Примери за използване на It is impracticable на Английски и техните преводи на Български
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When it is impracticable to determine the cumulative effect at the.
Paragraphs 50-53 provide guidance on when it is impracticable to correct an error for one or more prior periods.
When it is impracticable to determine the cumulative effect, at the beginning of.
Changing an accounting policy ispermitted even if it is impracticable to apply the policy prospectively for any priorperiod.
When it is impracticable to determine the period-specific effects of an error on.
Paragraphs 50-53 provide guidance on when it is impracticable to correct an error for one or more prior periods.
It is impracticable, under the current conditions, to filter the data that will be sent to the US authorities.
If a purchaser concludes that it is impracticable to separate the payments reliably, it shall.
It is impracticable to determine the amount of the adjustment, or might have an effect on future periods, an entity shall disclose.
Changing an accounting policy is permitted even if it is impracticable to apply the policy prospectively for any prior period.
If it is impracticable(as defined in IAS 8) for an entity to apply retrospectively the effective interest method, the entity shall treat.
Paragraphs 50- 53 provide guidance on when it is impracticable to apply a new accounting policy to one or more prior periods.
If it is impracticable to reclassify comparative amounts, an entity shall disclose why reclassification was not practicable.
The change in accounting policies is permitted even if it is impracticable to apply the policy retrospectively for any prior period.
Sometimes it is impracticable to disclose the extent of the possible effects of an assumption or another source of estimation uncertainty at the end of the reporting period.
When the presentation or classification of items in the financial statements is amended,comparative amounts shall be reclassified unless it is impracticable.
Circumstances may exist when it is impracticable to reclassify comparative information to achieve comparability with the current period.
For some types of estimates(eg an estimate of fair value not based onan observable price or observable inputs), it is impracticable to distinguish these types of information.
In some circumstances, it is impracticable to adjust comparative information for one or more prior periods to achieve comparability with the current period.
For some types of estimates(eg an estimate of fair value not based on an observable price orobservable inputs), it is impracticable to distinguish these types of information.
In some circumstances, it is impracticable to reclassify comparative information for a particular prior period to achieve comparability with the current period.
A prior period error shall be corrected by retrospective restatement except to the extent that it is impracticable to determine either the period-specific effects or the cumulative effect of the error.
If it is impracticable to comply immediately with the recommendations and rulings, the Member concerned shall have a reasonable period of time in which to do so.
A prior period errors should be corrected by retrospective adjustments unless it is impracticable to determine either the period-specific effects or the cumulative effects of the errors.
If it is impracticable to apply a particular requirement of paragraph 18 to comparative information that relates to annual periods beginning before 1 January 2006, an entity shall disclose that fact.
A prior period errors should be corrected by retrospective adjustments unless it is impracticable to determine either the period-specific effects or the cumulative effects of the errors.
The retail method is often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods.
When it is impracticable to determine the amount of an error(eg a mistake inapplying an accounting policy) for all prior periods, the entity, in accordance withparagraph 45, restates the comparative information prospectively from theearliest date practicable.
The financial statements of the parent and its subsidiaries used in preparing the consolidated financial statements should all be prepared as of the same reporting date, unless it is impracticable to do so.
When initial application of an AS has an effect on the current period or any prior period,would have such an effect except that it is impracticable to determine the amount of the adjustment, or might have an effe ct on future periods, an entity shall disclose.