Examples of using Ifrss in English and their translations into Russian
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Official
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Colloquial
after 1 January 2013). ifRs 13 replaces the fair value measurement guidance contained in individual ifRss with a single source of fair value measurement guidance.
Certain IASs/IFRSs assume an economic environment with mature markets.
This was particularly acute in keeping up with frequent changes in IFRSs.
Amendments to IFRSs-“Annual improvements to IFRSs 2010-2012 cycle” The Annual Improvements to IFRSs 2009-2011 Cycle include a number of amendments to various IFRSs.
amendments to existing IFRSs that have been published are not yet.
India has learned that adapting IFRSs is not just an accounting exercise.
are largely in step with the IFRSs.
The following IFRSs and amendments to existing IFRSs that have been published are not yet effective IFRIC Interpretation 23 Uncertainty over Income Tax Treatment.
In Turkey as well, IFRSs adopted in the country are applicable only to listed companies whose securities are widely held.
In relation to IFRSs and prudential regulation, a delegate asked whether the IFRSs Foundation was making efforts to persuade jurisdictions that did not permit the use of IFRSs for banks to do so.
Adoption of new and/or changed IFRSs and IFRIC interpretations The Group has not applied the following IFRSs
The new standard replaces fair value measurement guidance contained in individual IFRSs with a single source of fair value measurement guidance.
The Chair of the IFRSs Foundation elaborated on converged IFRSs
regulatory accounting requirements in India differ from the IFRSs; in such cases, strict adherence to
The following IFRSs and amendments to existing IFRSs that have been published are not yet effective IFRS 2 Classification
the economic environment in India may not be conducive for adoption of the fair value approach prescribed in various IFRSs.
IFRSs and IFRIC interpretations not yet effective The Bank has not applied the following IFRSs and Interpretations of the
These are the Company‟s first financial statements prepared in accordance with IFRSs and the following table represents claim development analysis for the three year period IFRSs have been applied to.
The second amendment provides guidance on how an entity should present financial statements in accordance with IFRSs after a period when the entity was unable to comply with IFRSs because its functional currency was subject to severe hyperinflation.
Financial statements for the year ended 31 December 2010 were the Company's first financial statements prepared in accordance with IFRSs and the following table represents claim development analysis for the seven-year period IFRSs have been applied to.