Приклади вживання If an entity Англійська мовою та їх переклад на Українською
{-}
-
Colloquial
-
Ecclesiastic
-
Computer
If an entity applies paragraph 38B
If an entity applies the IFRS for a period beginning before 1 January 2006,
If an entity makes an accounting policy decision to use the exception in paragraph 48,
If an entity did not present financial statements for previous periods,
However, if an entity restates prior periods,
If an entity applies the amendment for an earlier period it shall disclose that fact
If an entity does not have a group of assets with similar risk characteristics, it does not make the additional assessment.
B6.6.1 A net position is eligible for hedge accounting only if an entity hedges on a net basis for risk management purposes.
If an entity applies this Interpretation to financial statements for a period beginning before 1 March 2006,
If an entity applies the amendment for an earlier period it shall disclose that fact
If an entity applies this IFRS in its financial statements for a period before 1 January 2009,
If an entity applies this Standard in its first annual IFRS financial statements for an earlier period,
For example, if an entity owns and manages a hotel,
If an entity has exposure to only one type of market risk in only one economic environment, it would not show disaggregated information.
For example, if an entity uses an internal credit grading system it considers all credit grades,
AG14D If an entity has only one class of financial instruments,
If an entity applies IAS 24(revised 2009)
If an entity applies either the whole Standard
If an entity applies IFRS 3(revised 2008)
If an entity obtains control of one or more other entities that are not businesses,