Examples of using Is impracticable to determine in English and their translations into Indonesian
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Colloquial
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Ecclesiastic
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Computer
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Ecclesiastic
A prior period errorsshould 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 determine the cumulative effect, at the beginning of the current period, of an error on all prior periods, the entity must restate the comparative information to correct the error prospectively from the earliest date practicable.
A prior period error shall be corrected by retrospective restatement,except to the extent that it is impracticable to determine either the periodspecific effects or the cumulative effect of the error.
If it is impracticable to determine the cumulative effect, at the beginning of the current period, of an error on all prior periods, the entity must restate the comparative information to correct the error prospectively from the earliest date practicable.
When a voluntary change in accounting policy has an effect on the current period or any prior period,would have an effect on that period except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, an entity shall.
When it is impracticable to determine the cumulative effect, at the beginning of the current period, of applying a new accounting policy to all prior periods, the entity shall adjust the comparative information to apply the new accounting policy prospectively from the earliest date practicable.
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.
When it is impracticable to determine the cumulative effect, at the beginning of the current period, of applying a new accounting policy to all prior periods, the entity shall adjust the comparative information to apply the new accounting policy prospectively from the earliest date practicable.
When a voluntary change in accounting policy has an effect on the current period or any prior period,would have an effect on that period except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, an entity shall.
At the beginning of current period, If it is impracticable to determine the cumulative effects of applying a new accounting policy to the prior periods, the enterprise should adjust the comparative information to apply the new accounting policy prospectively from the earliest period practicable.
When retrospective application is required by paragraph 22(a) or(b), a change in accounting policyshall be applied retrospectively except to the extent that it is impracticable to determine either the period specific effects or the cumulative effect of the change.
When it is impracticable to determine the period-specific effects of an error on comparative information for one or more prior periods presented, the entity shall restate the opening balances of assets, liabilities and equity for the earliest period for which retrospective restatement is practicable(which may be the current period).
When a voluntary change in accounting policy has an effect on the current period or any prior period,would have an effect on that period except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, an entity shall.
If it is impracticable to determine the period-specific effects of an error on comparative information for one or more prior periods presented, the entity must restate the opening balances of assets, liabilities, and equity for the earliest period for which retrospective restatement is practicable(which may be the current period).
When retrospective application is required by paragraph 19(a) or(b), a change in accounting policyshall be applied retrospectively except to the extent that it is impracticable to determine either the period-specific effects or the cumulative effect of the change.
If it is impracticable to determine the selling price less costs to complete and sell for inventories item by item, the entity may group items of inventory relating to the same product line that have similar purposes or end uses and are produced and marketed in the same geographical area for the purpose of assessing impairment.
Furthermore, it would often be impracticable to determine the amount of income taxes that would be payable when the temporary difference reverses.
Changes in direction orspeed of the main propulsion unit shall be recorded, except where an Administration determines that the size or characteristics of a particular ship make such recording impracticable.