Examples of using Changes in accounting in English and their translations into Russian
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Official
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Colloquial
Changes in accounting policy.
Adjustments of material errors and changes in accounting policies.
Changes in accounting policies.
Changes in accounting estimates.
Prior-year adjustments changes in accounting estimates.
Changes in accounting policies.
Prior-year's adjustments-- changes in accounting estimates.
Changes in accounting policies and disclosures.
IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors.
Changes in accounting policies resulting from the adoption of IFRS 9 have been applied retrospectively.
LAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Changes in Accounting Policies The accounting policies adopted are generally consistent with those of the previous financial year.
Changes in accounting of APG flared by LLC“JC“RUSVIETPETRO” in accordance with the Maximum permissible concentrations(MPC) regulation project newly developed in 2016.
Presentation of information on changes in accounting, commercial, tax and social security legislation;
If expectations differ from previous estimates,the changes are accounted for as a change in an accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Annual changes in accounting records in% and in ha.
The cash flow statement(statement IV)includes new lines to mirror the changes in accounting policies and adoption of IPSAS.
Related changes in accounting policies are disclosed in Note 33.
Notes to the financial statements disclose all significant accounting policies and changes in accounting policies that materially affect the financial statements;
The United Nations Secretariat agreed with the Board's recommendation to disclose its changes in accounting policies and modify its financial statements accordingly.
Adjustments resulting from changes in accounting policies shall be presented separately from those resulting from the correction of errors for each item of equity.
Significant accounting policies The accounting policies set out below are applied consistently to all periods presented in these financial statements, except as explained in note 2(e),which addresses changes in accounting policies.
Such changes should be accounted for as changes in accounting estimates by adjusting the amortization charge for the current and future periods.
Changes in accounting policy and disclosures The accounting policies adopted are consistent with those of the previous financial year, except for the following new and amended IFRS and IFRIC interpretations effective as of 1 January 2010.
As disclosed in note 2(i), UNDP has also made several changes in accounting policies during the biennium 1998-1999, which led to the restatement of some comparative figures.
Changes in Accounting Policies The accounting policies adopted in the preparation of these consolidated financial statements are consistent with those followed in the preparation of the Group's annual financial statements for the year ended 31 December& 24;006, except for the adoption of the following amendments mandatory for annual periods beginning on or after 1 January& 24;007.
Should the expectations differ from previous estimates,changes are accounted for as changes in accounting estimates in accordance with IAS 8«Accounting Policy, Changes in Accounting Estimates and Errors».