Examples of using The date of transition in English and their translations into Ukrainian
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(g)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.
it shall determine whether it was subject to severe hyperinflation before the date of transition to Ind ASs.
liabilities between the date of the business combination and the date of transition to IFRSs.
in which case the references to the date of transition to IFRSs are replaced by references to the end of that comparative period.
An entity's estimates in accordance with IFRSs at the date of transition to IFRSs shall be consistent with estimates made for the same date in accordance with previous GAAP(after adjustments to reflect any difference in accounting policies),
on 30 June 20X6, it shall restate all business combinations that occurred on 30 June 20X6 and the date of transition to IFRSs, and it shall also apply IFRS 10 from 30 June 20X6.
it shall restate all business combinations that occurred between 30 June 20X6 and the date of transition to IFRSs, and it shall also apply IAS 27(amended 2008)
reversals in the period beginning with the date of transition to IFRSs.
production phases for impairment at the date of transition to IFRSs in accordance with IFRS 6 Exploration for
Despite this requirement an entity is permitted to designate, at the date of transition to Ind ASs,
Despite this requirement an entity is permitted to designate, at the date of transition to Australian Accounting Standards,
At the date of transition to international financial reporting standards.
Goodwill equals the difference at the date of transition to Ind ASs between.
Any resulting impairment shall be recognised as an adjustment to retained earnings at the date of transition to Ind ASs.
An entity shall apply AASB 9 to the measurement of such loans after the date of transition to Australian Accounting Standards.
carried out for almost two months from the date of transition 1 July this year, Orient News channel on tp.51.
Similarly, paragraph 13 does not prohibit the recognition of regulatory deferral account balances arising from timing differences that did not exist immediately prior to the date of transition to IFRS but are consistent with the entity's accounting policies established in accordance with paragraph 11(for example, storm damage costs).
provided that it does so no later than the date of transition to IFRSs.
For example, the date of the transition towards incentive based regulation for DSOs(using the regulated asset base as a basis for tariff calculation) has been postponed.