Примери за използване на Prior period 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 correction of a prior period error is excluded from surplus
A prior period errors should be corrected by retrospective adjustments unless it is impracticable to determine either the period-specific effects
A prior period errors should be corrected by retrospective adjustments unless it is impracticable to determine either the period-specific effects
Subject to paragraph 43, an entity shall correct material prior period errors retrospectively in the first set of financial statements authorised.
The correction of a prior period error is excluded from profit
disclosure of amounts of elements of financial statements as if a prior period error had never occurred.
reflected by retrospective application, with restatement of prior period financial data as far back as is practicable.
disclosure of amounts of elements of financial statements as if a prior period error had never occurred.
reflected by retrospective application, with restatement of prior period financial data as far back as is practicable.
Therefore, retrospectively applying a new accounting policy or correcting a prior period error requires distinguishing information that.
Therefore, retrospectively applying a new accounting policy or correcting a prior period error requires distinguishing information that.
Retrospective application to a prior period is not practicable unless it is practicable to determine the cumulative effect on the amounts in both the opening
Adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall be classified separately in discontinued operations.
a statistically significant drop from the prior period.
not having been hyperinflationary in the prior period, the entity shall apply the requirements of IAS 29 as if the economy had always been hyperinflationary.
a statistically significant drop from the prior period.”.
not having been hyperinflationary in the prior period, the entity shall apply the requirements of Ind AS 29 as if the economy had always been hyperinflationary.
that is not a change in accounting policy for which prior period segment data should be restated pursuant to paragraph 69.
An entity does not restate diluted earnings per share of any prior period presented for changes in the assumptions used in earnings per share calculations
An enterprise does not restate diluted earnings per share of any prior period presented for changes in the assumptions used or for the conversion of potential