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eelmiste perioodide suhtes tehtud korrigeerimine esitatakse jaotamata kasumi algsaldo korrigeerimisena.
any resulting adjustment should be reported as an adjustment to the opening balance of retained earnings.
finantsaruannetes esitatud perioodidest varasemate perioodidega seotud korrigeerimissummat kajastatakse kõige varasema esitatud perioodi jaotamata kasumi algsaldo korrigeerimisena.
the amount of the adjustment relating to periods prior to those included in the financial statements is adjusted against the opening balance of retained earnings of the earliest period presented.
arvestusmeetodi muutust rakendatakse edasiulatuvalt, kui paragrahvis 49 sätestatud jaotamata kasumi algsaldo korrigeerimissummat ei ole võimalik usaldusväärselt kindlaks määrata.
the change in accounting policy should be applied prospectively when the amount of the adjustment to the opening balance of retained earnings required by paragraph 49 cannot be reasonably determined.
parandussummad, mis on seotud varasemate perioodidega kui need, mille kohta finantsaruannetes esitatakse võrdlusandmeid, kajastatakse kõige varasema esitatud perioodi jaotamata kasumi algsaldo korrigeerimisena.
the amount of the correction relating to periods prior to those included in the comparative information in the financial statements is adjusted against the opening balance of retained earnings in the earliest period presented.
tagasiulatuvad muudatused ja tagasiulatuvad korrigeerimised ei ole omakapitali muutused, vaid jaotamata kasumi algsaldo korrigeerimised, välja arvatud juhul, kui mõnes rahvusvahelises finantsaruandlusstandardis nõutakse mõne muu omakapitali komponendi tagasiulatuvat korrigeerimist.
retrospective adjustments and retrospective restatements are not changes in equity but they are adjustments to the opening balance of retained earnings, except when an ifrs requires retrospective adjustment of another component of equity.
kajastatud varade, kohustiste ja mittekontrollivate osaluste ning investori investeerimisobjektis osalemise varasema bilansilise (jääk)maksumuse vaheline erinevus kajastatakse omakapitali algsaldo vastava korrigeerimisena;
any difference between the amount of assets, liabilities and non-controlling interests recognised and the previous carrying amount of the investor’s involvement with the investee shall be recognised as a corresponding adjustment to the opening balance of equity.
mõju, mida käesoleva standardi vastuvõtmine selle jõustumiskuupäeval (või varem) avaldab, kajastatakse selle perioodi jaotamata kasumi algsaldo korrigeerimisena, mil standardit esimest korda rakendatakse.
the effect of adopting this standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the standard is first adopted.
(majandus)üksus rakendab ias 28 (muudetud 2011) lõikeid 40–43 investeeringu algsaldo suhtes, et hinnata, kas investeeringu väärtus on langenud, ja ta kajastab kahjumit (vara) väärtuse langusest jaotamata kasumi korrigeerimisena varaseima kajastatud perioodi alguse seisuga.
an entity shall apply paragraphs 40–43 of ias 28 (as amended in 2011) to the opening balance of the investment to assess whether the investment is impaired and shall recognise any impairment loss as an adjustment to retained earnings at the beginning of the earliest period presented.