Examples of using Changes in accounting in English and their translations into Bulgarian
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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
Changes in accounting policies 13- 15.
The correction of errors can be distinguished from changes in accounting estimates.
Corrections of errors are distinguished from changes in accounting estimates.
LKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting
This IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs.
This Ind AS does not apply to changes in accounting policies made by an entity that already applies Ind ASs.
LAS 8 Accounting Policies, Changes in Accounting Estimates and Errors discusses relevance and reliability.
Changes in accounting estimates result from new information
This IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs.
Changes in accounting estimates result from new information or new developments
Therefore, IAS 8's requirements for disclosures about changes in accounting policies do not apply in an entity's first IFRS financial statements.
Changes in accounting policies applied at the entity level that affect segment information are dealt with in accordance with IPSAS 3.
fundamental errors and changes in accounting policies.
The amendment applies retrospectively in accordance with IAS 8‘Accounting policies, changes in accounting estimates and errors'.
The transitional provisions in other Ind ASs apply to changes in accounting policies made by an entity that already uses Ind ASs;
Changes in accounting estimates result from new information are not corrections of errors.
Fundamental Errors and Changes in Accounting Policies wasissued by the International Accounting Standards Committee in December 1993.
evaluation assets shall apply paragraph 10 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Changes in accounting policies applied at the entity level that affect segment information are dealt with in accordance with IPSAS 3.
The transitional provisions in other IFRSs apply to changes in accounting policies made by an entity that already uses IFRSs;