Official Gazette, Volumen109,Temas22-26 |
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Página 4307
If , at the date of initial application , an entity concludes that it is an investment entity , it shall apply the requirements of paragraphs C3B - C3F instead of paragraphs C5 - C5A . C3B Except for any subsidiary that is consolidated ...
If , at the date of initial application , an entity concludes that it is an investment entity , it shall apply the requirements of paragraphs C3B - C3F instead of paragraphs C5 - C5A . C3B Except for any subsidiary that is consolidated ...
Página 4317
At the date of initial application , an investment entity that previously measured its investment in a subsidiary at cost shall instead measure that investment at fair value through profit or loss as if the requirements of this IFRS had ...
At the date of initial application , an investment entity that previously measured its investment in a subsidiary at cost shall instead measure that investment at fair value through profit or loss as if the requirements of this IFRS had ...
Página 4318
The cumulative amount of any fair value adjustment previously recognised in other comprehensive income shall be transferred to retained earnings at the beginning of the annual period immediately preceding the date of initial application ...
The cumulative amount of any fair value adjustment previously recognised in other comprehensive income shall be transferred to retained earnings at the beginning of the annual period immediately preceding the date of initial application ...
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action administrative Agency amended amount Annex Appeals application appraised value appropriate approved August Authority Baguio Barangay bidder Board Branch Bulacan cause Cebu Certificate Certificate of Title citizen claim contract copy decision Deeds Department deposit described determined dismissal Division easement effect employees entity evidence Executive expense filed Filipino findings funds given Hall hearing hereby implementation improvements interested investment issued Judge JUDICIAL jurisdiction Justice land least Management Manila March Municipality National High School Natural Notice Office original owners parties period person petition petitioner Philippines possession present Province Quezon City raised Reconstitution records Regional REGIONAL TRIAL COURT Register Republic Act residing respondent Road rules SQUARE METER submit thence thereof Transfer TRIAL COURT