Betekenis van:
adopter

Voorbeeldzinnen

1. If a first-time adopter …
2. If the first-time adopter recognised goodwill under previous GAAP as a deduction from equity:
3. A first-time adopter shall apply the following requirements of IAS 27 (as amended in 2008) …
4. A first-time adopter may apply the transitional provisions in IFRIC 12 Service Concession Arrangements.
5. A first-time adopter may apply the transitional provisions set out in paragraphs 27 and 28 of IAS 23 Borrowing Costs, as revised in 2007.
6. A first-time adopter may choose either (i) or (ii) above to measure its investment in each subsidiary, jointly controlled entity or associate that it elects to measure using a deemed cost.
7. 27 Except as permitted by paragraph 27A, a first-time adopter shall apply the derecognition requirements in IAS 39 prospectively for transactions occurring on or after 1 January 2004.
8. A first-time adopter shall apply the following requirements of IAS 27 Consolidated and Separate Financial Statements (as amended in 2008) prospectively from the date of transition to IFRSs:
9. If a first-time adopter measures such an investment at cost in accordance with paragraph 23A(a), it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position:
10. Should a first-time adopter make its assessment on the basis of the conditions that existed when the entity first became a party to the contract, or those prevailing when the entity adopts IFRSs for the first time?
11. In other words, if a first-time adopter derecognised non-derivative financial assets or non-derivative financial liabilities under its previous GAAP as a result of a transaction that occurred before 1 January 2004, it shall not recognise those assets and liabilities under IFRSs (unless they qualify for recognition as a result of a later transaction or event).
12. A first-time adopter shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became a party to the contract and the date a reassessment is required by paragraph 7.
13. A first-time adopter may apply the transitional provisions set out in paragraphs 27 and 28 of IAS 23 Borrowing Costs, as revised in 2007. In those paragraphs references to the effective date shall be interpreted as 1 January 2009 or the date of transition to IFRSs, whichever is later.
14. The amendments are the following: allow a first-time adopter in its separate financial statements to use as the deemed cost of an investment in a subsidiary, jointly controlled entity or associate either the fair value at the entity's date of transition to IFRSs or the previous GAAP carrying amount of the investment at that date; delete from IAS 27 the definition of the ‘cost method’, with the result that an investor is required to recognise as income in its separate financial statements all dividends received from a subsidiary, jointly controlled entity or associate, even if the dividend is paid out of pre-acquisition reserves; clarify how to determine the cost of an investment under IAS 27 when a parent company reorganises the operating structure of its group by establishing a new entity as its parent and this new parent obtains control of the original parent by issuing equity instruments in exchange for existing equity instruments of the original parent.