Примери за използване на An accounting policy на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
The application of an accounting policy for transactions, other events
An accounting policy or a presentation of the company line of business
When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate,
When an entity changes an accounting policy upon initial application of an IFRS that does not include specific transitional provisions applying to that change,
The estimation becomes more difficult in retrospective applying an accounting policy or making a retrospective restatement to correct a prior period error because of the longer period of time that might have passed since the affected transaction,
If, following an amendment of such a pronouncement, the entity chooses to change an accounting policy, that change is accounted forand disclosed as a voluntary change in accounting policy. .
If, following an amendment of such a pronouncement, the entity chooses to change an accounting policy, that change is accounted for
In this regard, the stated objective is to clarify the reasons for developing an accounting policy for management accounting,
When it is impracticable to determine the amount of an error(eg a mistake inapplying an accounting policy) for all prior periods,
It is frequently necessary to make estimates in applying an accounting policy to elements of financial statements recognised or disclosed in respect of transactions,
condition, management has used its judgement in developing and applying an accounting policy that results in information that is.
guidance that management is required to consider in developing an accounting policy for an item if no IFRS applies specifically to that item.
or changes an accounting policy voluntarily, it shall apply the change retrospectively.
Changes in Accounting Estimates and Errors, specify criteria for an entity to use in developing an accounting policy if no Ind AS applies specifically to an item.
management shall use its judgement in developing and applying an accounting policy that results in information that is.
or change an accounting policy voluntarily, it shall apply the change retrospectively.
or changes an accounting policy voluntarily, it shall apply the change retrospectively.
or changes an accounting policy voluntarily, it shall apply the change retrospectively.