Examples of using Date of initial application in English and their translations into Ukrainian
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The class of financial instrument at the date of initial application.
If required by paragraph 44S, at the date of initial application of IFRS 9 an entity shall disclose the changes in the classifications of financial assets and financial.
The investor shall adjustretrospectively the annual period immediately preceding the date of initial application.
The investor shall adjustretrospectively the annual period immediately preceding the date of initial application, unless the beginning of the earliest period for which application of this paragraph is practicable is the current period.
Such revocation shall be made based on the facts and circumstances that exist at the date of initial application.
The investor shall retrospectivelyadjust the annual period that immediately precedes the date of initial application, unless the beginning of the earliest period for which application of this paragraph is practicable is the current period.
Such revocation shall be made based on the facts andcircumstances that exist at the date of initial application.
At the date of initial application of the standard, those entities already applying IFRS 9 may retrospectively re-designate and reclassify financial assets held in respect of activities connected with contracts within the scope of the standard.
Such designation shall be made on the basis of the facts and circumstances that exist at the date of initial application.
If an entity presents the disclosures set out in paragraphs 44S-44U at the date of initial application of IFRS 9, those disclosures, and the disclosures in paragraph 28 of IAS 8 during the reporting period containing the date of initial application, must permit reconciliation between.
The following assessments have been made on the basis of the facts and circumstances that existed at the date of initial application.
If, at the date of initial application, an investor concludes that it will no longer consolidate an investee that was consolidated in accordance with IAS 27 and SIC-12, the investor shall measure its interest in the investee at the amount at which it would have been measured if the requirements of this IFRS had been effective when the investor became involved with(but did not obtain control in accordance with this IFRS), or lost control of, the investee.
Such designation shall be made on the basis of the facts andcircumstances that exist at the date of initial application.
Depending on the chosen approach to applying IFRS 9,the transition can involve one or more than one date of initial application for different requirements.
Any difference between the previous carrying amount and the fair value shall be recognised in the openingretained earnings of the reporting period that includes the date of initial application.
If an entity prepares interim financial reports in accordance with IAS 34 Interim Financial Reporting the entity need not apply therequirements in this Standard to interim periods prior to the date of initial application if it is impracticable(as defined in IAS 8).
Otherwise, the disclosures in this paragraph need notbe made after the reporting period containing the date of initial application.
I When an entity first applies IFRS 9,it shall disclose for each class of financial assets and financial liabilities at the date of initial application:.
Depending on the entity's chosen approach to applying IFRS 9,the transition can involve one or several dates of initial application for different requirements.
Once you have coped with all this, will have to wait to establish the initial date of application for trademark registration within 4-5 weeks.
The applicant may also, on his own initiative,divide a patent application and preserve as the date of each divisional application the date of the initial application and the benefit of the right of priority, if any.
(2) The applicant may also, on his own initiative,divide a patent application and preserve as the date of each divisional application the date of the initial application and the benefit of the right of priority, if any.
(1) If the examination reveals that an application for a patent contains more than one invention, the applicant may divide the application into a certain number of divisional applications andpreserve as the date of each the date of the initial application and the benefit of the right of priority, if any.