Примери за използване на Prior periods на Английски и техните преводи на Български
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the revision of an estimate does not relate to prior periods and is not the correction of an error.”.
Paragraphs 50- 53 provide guidance on when it is impracticable to apply a new accounting policy to one or more prior periods.
Impracticable to apply a new accounting policy to one or more prior periods.
The fact that significant estimates are frequently required when amending comparative information presented for prior periods does not prevent reliable adjustment or correction of the comparative information.
(c)paragraphs 109- 116 set out the requirements for reversing an impairment loss recognised in prior periods for an asset or a cash-generating unit.
If the amount already paid in respect of current and prior periods exceeds the amount due for those periods,
If the amount already paid for current and prior periods exceeds the actual amount due,
Paragraphs 50-53 provide guidance on when it is impracticable to correct an error for one or more prior periods.
Paragraphs 50- 53 provide guidance on when it is impracticable to apply a new accounting policy to one or more prior periods.
For tax purposes, depreciation of 30 has already been deducted in the current and prior periods and the remaining cost will be deductible in future periods,
Prior period errors are omissions from, and misstatements in, the cooperative's financial statements for one or more prior periods arising from a failure to use,
An entity shall re-present the disclosures in paragraph 33 for prior periods presented in the financial statements
All acts performed by the said company for the current period and the prior periods, including the adjustments of the tax financial result,
All acts performed by the said permanent establishment for the current period and the prior periods, including the adjustments of the tax financial result,
For tax purposes, depreciation of $30 has already been deducted in the current and prior periods and the remaining cost will be deductible in future periods,
the amortised cost of that financial liability if the entity restates prior periods; and(b).
to make a reliable estimate of the ultimate cost to the entity of the benefit that employees have earned in return for their service in the current and prior periods.
(a)using actuarial techniques to make a reliable estimate of the amount of benefit that employees have earned in return for their service in the current and prior periods.
Beginning of the financial year of applying a new accounting policy to all prior periods, adjusting the financial statements of prior interim periods of the current financial year,
Comparative information for prior periods that is presented in financial statements prepared after the initial disclosure event should be restated to segregate assets, liabilities, revenue,