Примери за използване на Required by paragraph на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
The other disclosures required by paragraph 120A do not apply.
As required by paragraph 35 of IAS 32, distributions to holders of equity instruments are recognised directly in equity.
(ii) the related income tax expense as required by paragraph 81(h) of AASB 112; and.
The disclosures required by paragraph 17 shall be made separately for each of the following categories.
(ii) the related income tax expense as required by paragraph 81(h) of Ind AS 12; and.
As required by paragraph 35 of IAS 32, distributions to holders of equity instruments are recognised directly in equity.
(iv)the related income tax expense as required by paragraph 81(h) of LAS 12.
As required by paragraph 35 of IAS 32, distributions to holders of equity instruments are recognised in other comprehensive income, net of any income tax benefits.
Such an insurer shall also provide the disclosures required by paragraph 41 of Ind AS 107.
In addition to the disclosures required by paragraph 75, an entity that applies the cost model in paragraph 56 shall disclose.
At the marketing stages other than the retail stage,the information required by paragraph 1 shall be displayed on.
Any necessary adjustment factor, where required by paragraph 3 and where the engine includes a regenerating exhaust after-treatment system;
An entity discloses information on impaired intangible assets in accordance with IAS 36 in addition to the information required by paragraph 118(e)(iii)-(v).
The emissions of crankcase gases, where required by paragraph 3 and where not already included in the laboratory measurement;
The entity also produces consolidated financial statements available for public use as required by paragraph 9, unless exempted under law.
B11 In preparing the maturity analyses required by paragraph 39(a) and(b), an entity uses its judgement to determine an appropriate number of time bands.
When a contributor accounts for its interest in the fund in accordance with paragraph 9,it shall make the disclosures required by paragraph 85(c) of IAS 37.
In preparing the maturity analyses required by paragraph 39(a) and(b), an entity uses its judgement to determine an appropriate number of time bands.
When a contributor has an obligation to make potential additional contributions that is not recognised as a liability(see paragraph 10),it shall make the disclosures required by paragraph 86 of IAS 37.
The entity also produces consolidated financial statements available for public use as required by paragraph 9, unless the exemption provided in paragraph 10 is applicable.
The reconciliations required by paragraph 24(a) and(b) shall give sufficient detail to enable users to understand the material adjustments to the statement of financial position and statement of comprehensive income.
B11 In preparing the contractual maturity analysis for financial liabilities required by paragraph 39(a), an entity uses its judgement to determine an appropriate number of time bands.
The reconciliations required by paragraph 24(a) and(b) shall give sufficient detail to enable users to understand the material adjustments to the Balance Sheet and Statement of profit and loss.
If an entity becomes aware of errors made under previous GAAP,the reconciliations required by paragraph 24(a) and(b) shall distinguish the correction of those errors from changes in accounting policies.
Information about other business activities and operating segments that are not reportable shall be combined anddisclosed in an'all other segments' category separately from other reconciling items in the reconciliations required by paragraph 28.
A To make the disclosures required by paragraph 27B an entity shall classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements.
B15 If appropriate,an entity should disclose the analysis of derivative financial instruments separately from that of non-derivative financial instruments in the contractual maturity analysis for financial liabilities required by paragraph 39(a).
If an entity becomes aware of errors made under its previous financial reporting framework,the reconciliations required by paragraph 35.13(b) and(c) shall, to the extent practicable, distinguish the correction of those errors from changes in accounting policies.
B15 If appropriate,an entity should disclose the analysis of derivative financial instruments separately from that of non-derivative financial instruments in the contractual maturity analysis for financial liabilities required by paragraph 39(a).
The exception is that an entity may disclose the amounts required by paragraph 120A(p) as the amounts are determined for each annual period prospectively from the first annual period presented in the financial statements in which the entity first applies the amendments in paragraph 120A.