Examples of using Ifrss in English and their translations into German
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Official
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Colloquial
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Ecclesiastic
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Medicine
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Financial
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Ecclesiastic
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Political
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Computer
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Programming
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Official/political
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Political
Presently, IFRSs are not applied in Angola.
FRC defers decision on keeping FRS 102 aligned with IFRSs.
There are also several areas of divergence between IFRSs and US GAAP in the required calculations.
Degree to which Standards differ from the latest issued IFRSs.
Respondents have also stressed that it is important that IFRSs continue to be principle-based.
The amendments are mainly concerned with specific guidance andclarification of existing IFRSs.
Entity may look to guidance in full IFRSs but not required.
IFRSs or Standards that differ from IFRSs to a certain degree required for some.
Singapore accounting standards to be fully converged with IFRSs in 2018.
Jurisdictions that have fully adopted IFRSs(58%) have different processes to adopt the standards.
However, it should benoted that materiality is a pervasive principle in IFRSs. Scope.
Promoting the adoption and/or convergence with IFRSs in the region as well as their consistent application.
Companies that are dually listed in the United States as well as inIsrael may choose to use US GAAP instead of IFRSs.
Kyrgyzstan has enacted a law making IFRSs mandatory for banks and limited companies by 31 December 2003.
Conforming that earlier selected financial information to IFRSs is optional. IFRS 1.22.
Amended by Improvements to IFRSs 2014(disclosure of information'elsewhere in the interim financial report') Effective for annual periods beginning on or after 1 January 2016.
Indonesia is striving to minimise the significant differences between IFRSs and IFASs gradually.
The 2012 taxonomy is consistent with IFRSs as issued by the IASB at 1 January 2012, and it contains XBRL tags for all IFRS disclosure requirements.
The independent audit report also includes theauditors' opinion as to whether the financial statements comply with IFRSs.
As an EU member, Albania would be requiredto comply with the EU IAS Regulation and to apply IFRSs as adopted for the use in the European Union.
By the new legislative act, the EU will adopt the improvements that the International Accounting Standards Board(IASB)made in May 2008 to the IFRSs.
Because IFRSs have the force of law in Europe, the full text of the IASs, IFRSs, and Interpretations adopted by the European Commission is published in the Official Journal of the European Union.
In 2007, a governmental decree was passed that required that all companies must follow those IFRSs in existence at 31 July 2007.
At the time of the put option being written, and also currently, the IFRSs do not clearly stipulate which part of equity capital is to be taken into consideration at the time the liability from written put options is recognised.
Only domestic companies whose equity securitiesalso trade in another country may use IFRSs as issued by the IASB.
Companies other than financial institutions In 2002, a presidential decree required that IFRSs should be adopted and assigned responsibility to the Ministry of Finance of the Republic of Tajikistan.
All companies listed on the Bahamas International Securities Exchange are required to prepare annual andquarterly financial statements in conformity with IFRSs.
In January 2014, the SEO issued a circular stating that alllisted companies can voluntarily apply IFRSs in their consolidated financial statements, however, the financial statement of the ultimate parent must be presented in accordance with Iran GAAP.
The Group Financial Statements of BMW AG at 31 De-cember 2011 were drawn up in accordance with Inter-national Financial Reporting Standards(IFRSs), as applicable in the EU at that date.
IFRSs are an important tool for advancing comparability across borders and reducing burdensome requirements for companies reporting under different regimes, but it would be useful if presentation of financial statements lent itself more easily to other comparison purposes.