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sfps grozījumi
amendments to ifrs 1
Last Update: 2014-09-20
Usage Frequency: 1
Quality:
citu sfps grozījumi
amendments to other ifrss
Last Update: 2014-09-20
Usage Frequency: 2
Quality:
sfps grozījumu pielikums
appendix to amendments to ifrs 5
Last Update: 2014-09-20
Usage Frequency: 1
Quality:
„sfps” – strukturyzowane produkty finansowe
‘sfps’ — structured finance products (sfps)
Last Update: 2019-02-08
Usage Frequency: 1
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sfps finanšu instrumenti: informācijas atklāšana
ifrs 7 financial instruments: disclosures
Last Update: 2014-09-20
Usage Frequency: 1
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sfps grozījumi, ja tie piemēro saistītos 5.
entities shall apply these amendments to ifrs 1 when they apply the related amendments to ifrs 5.
Last Update: 2014-09-20
Usage Frequency: 1
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izņēmumi no citu sfps piemērošanas ar atpakaļejošu spēku
exceptions to retrospective application of other ifrss
Last Update: 2014-09-20
Usage Frequency: 1
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sfps starptautisko finanšu pārskatu standartu pirmreizējā pielietošana
ifrs 1 first-time adoption of international financial reporting standards
Last Update: 2014-09-20
Usage Frequency: 1
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sfps pārdošanai turēti neapgrozāmi aktīvi un pārtrauktas darbības
ifrs 5 non-current assets held for sale and discontinued operations
Last Update: 2014-09-20
Usage Frequency: 1
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sfps pārdošanai turēti neapgrozāmi aktīvi un pārtrauktas darbības, 2.
entities shall apply these amendments to ifrs 5 non-current assets held for sale and discontinued operations, ias 2 inventories, and ias 36 impairment of assets when they apply the related amendments to ias 41.
Last Update: 2014-09-20
Usage Frequency: 1
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gada maija sfps uzlabojumiem pievienots 8.a un 36.a punkts.
44c paragraphs 8a and 36a were added by improvements to ifrss issued in may 2008.
Last Update: 2014-09-20
Usage Frequency: 1
Quality:
gada maija sfps uzlabojumiem grozīts 8., 9., 48., 53., 54.
85b paragraphs 8, 9, 48, 53, 54 and 57 were amended, paragraph 22 was deleted and paragraphs 53a and 53b were added by improvements to ifrss issued in may 2008.
Last Update: 2014-09-20
Usage Frequency: 1
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3 Šo sfps piemēro visi uzņēmumi visu veidu finanšu instrumentiem, izņemot:
3 this ifrs shall be applied by all entities to all types of financial instruments, except:
Last Update: 2014-09-20
Usage Frequency: 1
Quality:
a) prasības sfps, kuros rakstīts par līdzīgiem vai saistītiem jautājumiem;
(a) the requirements in ifrss dealing with similar and related issues; and
Last Update: 2014-09-20
Usage Frequency: 1
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19 nemonetāra posteņa pārveidoto summu samazina saskaņā ar atbilstīgajiem sfps, ja tā pārsniedz savu atgūstamo summu.
19 the restated amount of a non-monetary item is reduced, in accordance with appropriate ifrss, when it exceeds its recoverable amount.
Last Update: 2014-09-20
Usage Frequency: 1
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gada maija sfps uzlabojumiem padome grozīja šajā standartā izmantoto terminoloģiju, lai tā būtu saskanīga ar citiem sfps:
* as part of improvements to ifrss issued in may 2008 the board amended terminology used in this standard to be consistent with other ifrss as follows:
Last Update: 2014-09-20
Usage Frequency: 1
Quality:
uzņēmumi šo sfps piemēro arī visiem līdzdalības meitasuzņēmumos, asociētajos uzņēmumos vai kopuzņēmumos atvasinājumiem, ja vien atvasinājums neatbilst pašu kapitāla instrumenta definīcijai 32.
entities shall also apply this ifrs to all derivatives linked to interests in subsidiaries, associates or joint ventures unless the derivative meets the definition of an equity instrument in ias 32.
Last Update: 2014-09-20
Usage Frequency: 1
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5 Šā sfps [**] novērtēšanas kritēriji neattiecas uz šādiem aktīviem, kurus apskata tālāk minētie sfps vai nu kā atsevišķus aktīvus, vai kā atsavināšanas grupas daļu:
5 the measurement provisions of this ifrs [**] do not apply to the following assets, which are covered by the ifrss listed, either as individual assets or as part of a disposal group:
Last Update: 2014-09-20
Usage Frequency: 1
Quality: