Examples of using Changes in accounting policies in English and their translations into Bulgarian
{-}
-
Colloquial
-
Official
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Computer
Thus, for example, unusual items, changes in accounting policies or estimates, and errors are recognised
Changes in accounting policies adopted for segment reporting that have a material effect on segment information should be disclosed,
relating to those changes in accounting policies and errors that are included in profit
relating to those changes in accounting policies and errors that are included in profit
Changes in accounting policies adopted at the enterprise level that affect segment information should be applied retrospectively
extraordinary items, changes in accounting policies or estimates, and fundamental errors are recognised
relating to those changes in accounting policies and errors that are included in profit
together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates
relating to those changes in accounting policies and errors that are included in profit
extraordinary items, changes in accounting policies or estimates, and fundamental errors are recognised
Paragraph 106(b) requires disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting from changes in accounting policies and, separately, from corrections of errors.
the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit
together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates
component of equity resulting, separately, from changes in accounting policies and from corrections of errors.
Fundamental Errors and Changes in Accounting Policies”.
of retrospective adjustments made to apply changes in accounting policies are accounted for and disclosed in accordance with IAS 12 Income Taxes.
Paragraph 106(b) requires disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting from changes in accounting policies and, separately, from corrections of errors.
the correction of an error(see VAS 29“Changes in accounting policies, accounting estimates and errors”);
within each period and from one period to the next unless the changes in accounting policies made under conditions specified in paragraph 06.
AASB 108 requires retrospective adjustments to effect changes in accounting policies, to the extent practicable,