შენ გაიხარე, ეხლა დამჭირდა და ამ IFRS ის გაგება მაინც რა საშინელებაა ინგლისურად.
საერთოდ არ მახსოვდა ეგ პუნქტი მანდ, ეხლაც ალბათ სამჯერ გადავიკითხე და მერე გავიგე :
Cumulative translation differences
BC53 IAS 21 The Effects of Changes in Foreign Exchange Rates requires an entity to classify
some cumulative translation differences (CTDs) relating to a net investment in a
foreign operation as a separate component of equity. The entity transfers the
CTDs to the income statement on subsequent disposal of the foreign operation.
The proposals in ED 1 would have permitted a first-time adopter to use the CTDs
in accordance with previous GAAP as the deemed CTDs in accordance with IFRSs
if reconstructing CTDs would have involved undue cost or effort.
BC54 Some respondents to ED 1 argued that it would be more transparent and
comparable to exempt an entity from the requirement to identify CTDs at the
date of transition to IFRSs, for the following reasons:
(a) An entity might know the aggregate CTDs, but might not know the amount
for each subsidiary. If so, it could not transfer that amount to the income
statement on disposal of that subsidiary. This would defeat the objective of
identifying CTDs as a separate component of equity.
(b) The amount of CTDs in accordance with previous GAAP might be
inappropriate as it might be affected by adjustments made on transition to
IFRSs to assets and liabilities of foreign entities.
BC55 The Board found these arguments persuasive. Therefore, a first-time adopter need
not identify the CTDs at the date of transition to IFRSs (paragraphs D12 and D13
of the IFRS). The first-time adopter need not show that identifying the CTDs
would involve undue cost or effort.
ქართულად არ მოგვეპოვება ბუღალტრების "ბიბლია"?
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ყველაფერი ბუღალტერიის შესახებ, ნაწილი XV
