Examples of using Date of initial application in English and their translations into Russian
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Official
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Colloquial
IFRS 9(July 2014) should not be applied to items that have been derecognised at the date of initial application.
Early application of previous versions of IFRS 9(2009, 2010 and 2013)is permitted if the date of initial application is before 1 February 2015.
Especially, The Bank has not yet completed to revise its accounting processes and internal controls changes in accordance with IFRS 9, the refining and finalising its models for ECL calculations and the new accounting policies, assumptions, judgements andestimation techniques employed are subject to change until the Bank finalises its first financial statements that include the date of initial application.
Comparative disclosure information is not required for periods before the date of initial application.
If an entity adopts IFRS 9 on or after 1 January 2013,then it will no longer be required to restate comparative information for periods prior to the date of initial application.
The Group has adopted the following amendments to a standard and new interpretation with a date of initial application of 1 January 2014.
A lessee should apply IFRS 16 to its leases either:(a) retrospectively to each prior reporting period presented applying IAS 8; or(b)retrospectively with the cumulative effect of initially applying IFRS 16 recognised at the date of initial application.
The Group applies IFRS 15 retrospectively only to contracts that are not completed at the date of initial application 1 January 2018.
The Company has not yet carried out an analysis of the impact on the financial statements until the date of initial application.
The Group applies IFRS 15 retrospectively only to contracts that are not completed at the date of initial application 1 January 2018.
The new accounting policies are subject to change until the Group presents its first financial statements that include the date of initial application.
Early adoption is permitted for entities that apply IFRS 15 Revenue from Contracts with Customers at or before the date of initial application of IFRS 16.
The Group has adopted the following new standards and amendments to standards,including any consequential amendments to other standards, with a date of initial application of 1 January 2013.
The Group and the Bank have adopted the following new standards and amendments to standards,including any consequential amendments to other standards, with a date of initial application of 1 January 2014.
The Group has adopted the following new standards and amendments to standards,including any consequential amendments to other standards, with a date of initial application of 1 January 2015.
An early adoption of the standard is permitted for enterprises that apply IFRS 15 Revenue Under Contracts with Customers on or before the date of initial application of IFRS 16.
The Group plans to adopt IFRS 15 using the cumulative effect method,with the effect of initially applying this standard recognised at the date of initial application i.e. 1 January 2018.
The Group has adopted IFRS 15 using the cumulative effect method,recognising the effect of initial application of this standard as at the date of initial application i.e. 1 January 2018.
In accordance with the transition provisions in IFRS 9, the Group applied the new rules retrospectively, except forthe items that have already been derecognized at the date of initial application, which is 1 January 2018.
The Group has applied the practical expedient available for the simplified transition method, andapplied IFRS 15 only to the contracts obligations on which were not satisfied as at the date of initial application 1 January 2018.
Adoption of new and/ or changed IFRS and IFRIC interpretations in the reporting year The Group and the Bank have adopted the following new standards and amendments to standards,including any consequential amendments to other standards, with a date of initial application of 1 January 2015.
Changes in accounting policies and presentation The Bank has adopted the following new standards and amendments to standards,including any consequential amendments to other standards, with a date of initial application of 1 January 2013.
The classification and measurement assessment as at 31 December 2016 may not necessarily represent the impact on the Bank's financial statements as at 1 January 2018 because IFRS 9 requires the business model assessment to be undertaken based on the facts andcircumstances that exist at the date of initial application, which will be 1 January 2018 for the Bank.
The divisional applications retain the filing date of the initial application, as well as a number of additional code.
As facts andcircumstances may change during the period leading up to the initial date of application of IFRS 9, which is expected to be 1 January 2018 as the Group does not intend to early apply the standard, the assessment of the potential impact is subject to change.
The date of issuance of trademark registration is an important feature for the initial application of the top level domains.
The divisional applications shall preserve the filing date of the initial application and the benefit of the right of priority, if any.
The divisional Eurasian application may be filed, if on its filing date the initial application has not been withdrawn or is not considered to have been withdrawn, and its filing date is accorded prior to the date of registration of the Eurasian patent for the initial application or, where a decision has been taken not to grant a Eurasian patent for it-before the possibility for appeal has been exhausted.
Priority of the object of industrial property on selected application shall be established on the date of filing an initial application with Kyrgyzpatent disclosing this object of industrial property, if selected application is filed before the decision to refuse to grant a patent on the initial application is made and the opportunity to appeal is exhausted and in the case of granting a patent on that application, before the date of registration of the object of industrial property in the State Register.
The Committee further notes that the author raised in substance and made explicit reference to a violation of article 2 of the Convention in her application dated 4 April 2012 to appeal to the Supreme Court against the decision of the High Court of 29 March 2012, which was made after she had submitted her initial complaint to the Committee.