Примери коришћења Accounting policies на Енглеском и њихови преводи на Српски
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Statements using accounting policies that.
LAS 8- accounting policies, changes in accounting estimates and errors.
An audit also includes assessing the accounting policies used and.
Establishes accounting policies of the company and a risk management policies; .
Prior-year figures amended(mainly due to a change in accounting policies according to IFRS).
(b) accounting policies and measurement bases shall be applied consistently from one financial year to the next;
The notes, comprising a summary of significant accounting policies and other explanatory information.
(b) accounting policies and measurement bases shall be applied consistently from one financial year to the next;
It also requires management to exercise its judgement in the process of applying the Group's accounting policies.
This See accounting policies 3(k), 3(l), 3(m) and 3(n). reduction is applicable to the tax return for 2013.
Therefore, IAS 8's requirements for disclosures about changes in accounting policies do not apply in an entity's first IFRS financial statements.
(a) the accounting policies adopted in measuring inventories including the cost formulae used; and.
The investor's financial statements are prepared using uniform accounting policies for like transactions and events in similar circumstances.
Accounting policies are the specific principles, bases, conventions, rules and practices applied in preparing and presenting financial statements.
Director of the Directorate shall enact accounting policies and ensure implementation of single accounting procedures”.
Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.
The CFS shall be prepared using uniform accounting policies for like transactions and other events in similar circumstances.
The entity shall not reflect that new information in its opening Ind AS Balance Sheet(unless the estimates need adjustment for any differences in accounting policies or there is objective evidence that the estimates were in error).
Applicable when the client lacks accounting policies or plans to change the policies in order to align them with IFRS.
The entity shall not reflect that new information in its opening IFRS statement of position(unless the estimates need adjustment for any differences in accounting policies or there is objective evidence that the estimates were in error).
A group must use uniform accounting policies for reporting like transactions and other events in similar circumstances.
Such errors include the effects of mathematical mistakes,mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.
Within accounting policies for cash and cash equivalents, a lessor shall specify which items of cash and cash equivalents are included in the Cash Flow Statement.
Consolidated financial statements shall be prepared using uniform accounting policies for like transactions and other events in similar circumstances.
Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information.
The consolidated financial statements are prepared using uniform accounting policies for similar transactions and other events in similar circumstances.
Those differences could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information.
An entity shall apply those amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2017.
Those differences could include accounting policies and policies for allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information.
An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2016.