THE DATE OF TRANSITION in Slovenian translation

• datum prehoda
• dan prehoda
• datumom prehoda
• dnem prehoda
• datuma prehoda

Examples of using The date of transition in English and their translations into Slovenian

(b) the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to Ind ASs and shall include later translation differences.
(b) dobiček ali izguba pri poznejši ukinitvi poslovanja v tujini izključuje razlike pri prevedbi, ki so se pojavile pred dnem prehoda na MSRP in vključuje poznejše razlike pri prevedbi.

Therefore, a first-time adopter may determine whether an arrangement existing at the date of transition to IFRSs contains a lease on the basis of facts
Tako lahko podjetje pri prvi uporabi določi, ali dogovor, ki obstaja na datum prehoda na MSRP, vsebuje najem na podlagi dejstev

prospectively from the date of transition to IFRSs.
vnaprej od datuma prehoda na MSRP.

(b) The first-time adopter shall recognise all its assets and liabilities at the date of transition to Ind ASs that were acquired
(b) Podjetje, ki prvikrat uporablja MSRP, mora pripoznati vsa svoja sredstva in obveznosti na datum prehoda na MSRP, ki so pridobljena

loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to IFRSs and shall include later translation differences.
izguba pri poznejši ukinitvi poslovanja v tujini izključuje razlike pri prevedbi, ki so se pojavile pred dnem prehoda na MSRP in vključuje poznejše razlike pri prevedbi.

A first-time adopter may elect to recognise all cumulative actuarial gains and losses at the date of transition to IFRSs, even if it uses the corridor approach for later actuarial gains and losses.
Ki prvikrat uporablja MSRP, lahko odloči, da bo pripoznalo vse kumulativne aktuarske dobičke in izgube na datum prehoda na MSRP, tudi če za poznejše aktuarske dobičke in izgube uporabi pristop"pasu".

to apply Ind AS 102 to liabilities arising from sharebased payment transactions that were settled before the date of transition to Ind ASs.
uporablja MSRP 2 za obveznosti, ki izhajajo iz plačilnih transakcij z delnicami, ki so bile poravnane pred datumom prehoda na MSRP.

discounted using the lessee's incremental borrowing rate at the date of transition to Ind AS; or.
diskontirano po najemnikovi predpostavljeni obrestni meri za izposojanje na datum prehoda na MSRP, ali.

The carrying amount of goodwill in the opening IFRS statement of financial position shall be its carrying amount in accordance with previous GAAP at the date of transition to IFRSs, after the following two adjustments.
(g) Knjigovodska vrednost dobrega imena v začetni bilanci stanja v skladu z MSRP je njegova knjigovodska vrednost v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli na datum prehoda na MSRP, po naslednjih treh prilagoditvah.

Is after the date of transition to this Standard, but during the periods covered by the first financial statements that conform to this Standard,
Če je datum merjenja po datumu prehoda na MSRP, vendar v obdobju, ki ga zajemajo prvi računovodski izkazi v skladu z MSRP,

goodwill arising in business combinations that occurred before the date of transition to Ind ASs.
izhajajo iz poslovnih združitev, do katerih je prišlo pred datumom prestopa k MSRP.

An entityâ€s estimates in accordance with Ind AS†at the date of transition to Ind AS shall be consistant with the estimates made for the same date in accordance with the previous GAAP(after adjustments to reflect any difference in accounting policies)
Ocene podjetja v skladu z MSRP na datum prehoda na MSRP morajo biti skladne z ocenami isti dan v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli(po prilagoditvah, ki odražajo kakršne koli razlike v računovodskih usmeritvah),

D9 A first-time adopter may assess whether a contract existing at the date of transition to Australian Accounting Standards contains a lease by applying paragraphs 9- 11 of AASB 16 to those contracts on the basis of facts and circumstances existing at that date..
Ki prvikrat uporabi MSRP, lahko oceni, ali pogodba, ki obstaja na datum prehoda na MSRP, vsebuje najem, z uporabo 9.- 11. člena MSRP 16 za te pogodbe na podlagi dejstev in okoliščin, ki obstajajo na ta datum..

An entity's estimates in accordance with Ind ASs at the date of transition to Ind AS shall be consistent with estimates made for the same date in accordance with previous GAAP(after adjustments to reflect any difference in accounting policies),
Ocene podjetja v skladu z MSRP na dan prehoda na MSRP so skladne z ocenami isti dan v skladu s prejšnjimi SSRN(po prilagoditvah, ki odražajo kakršne koli razlike v računovodskih usmeritvah), razen če ni objektivnih dokazov,

It requires that a company's estimates in accordance with IFRS at the date of transition to IFRS must be consistent with estimates made for the same date in accordance with previous Canadian GAAP(after adjustments to reflect any difference in accounting policies),
Ocene podjetja v skladu z MSRP na datum prehoda na MSRP morajo biti skladne z ocenami isti dan v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli(po prilagoditvah, ki odražajo kakršne koli razlike v računovodskih usmeritvah),

An entityâ€s estimates in accordance with Ind AS†at the date of transition to Ind AS shall be consistant with the estimates made for the same date in accordance with the previous GAAP(after adjustments to reflect any difference in accounting policies)
Ocene podjetja v skladu z MSRP na dan prehoda na MSRP so skladne z ocenami isti dan v skladu s prejšnjimi SSRN(po prilagoditvah, ki odražajo kakršne koli razlike v računovodskih usmeritvah), razen če ni objektivnih dokazov,

Similarly, if the acquirer had not, in accordance with its previous GAAP, recognised a contingent liability that still exists at the date of transition to IFRSs, the acquirer shall recognise that contingent liability at that date unless IAS 37 Provisions,
Podobno, če prevzemnik v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli ni pripoznal pogojne obveznosti, ki na datum prehoda na MSRP še vedno obstaja, mora to pogojno obveznost pripoznati na ta datum, razen če bi MRS 37 Rezervacije,

the first-time adopter shall apply IAS 36 in testing the goodwill for impairment at the date of transition to IFRSs and in recognising any resulting impairment loss in retained earnings(or,
prvikrat uporablja MSRP, uporabiti MRS 36 pri preskušanju dobrega imena zaradi oslabitve na datum prehoda na MSRP in pri pripoznavanju iz tega izhajajoče izgube zaradi oslabitve v zadržanem dobičku(ali

reversals in the period beginning with the date of transition to Ind ASs.
razveljavitve v obdobju, ki se začne z dnem prehoda na MSRP.

The deemed cost of goodwill equals the difference at the date of transition to IFRSs between.
Ki se šteje kot nabavna vrednost dobrega imena, je enak razliki na datum prehoda na MSRP med.