Examples of 'retrospective application' in a sentence
Meaning of "retrospective application"
Retrospective application pertains to the act of applying or implementing something with effect from a previous date or in a manner that looks back on past events or circumstances. It implies the application of a rule, policy, or decision after the fact, considering events or situations that have already occurred
How to use "retrospective application" in a sentence
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retrospective application
Exceptions to the retrospective application of other IFRSs.
Retrospective application is not permitted.
The effects of the retrospective application or retrospective.
Retrospective application is required.
Impracticability in respect of retrospective application and restatement.
With retrospective application minus our fee of.
Accounting principle with retrospective application.
To require retrospective application of the proposed amendment.
Malawi legal system does not allow for retrospective application of law.
The retrospective application would create uncertainty.
There were also concerns about retrospective application of rights to land.
The retrospective application or retrospective restatement requires significant estimates of amounts.
A simple approach consists in doing a retrospective application of the excessive deficit procedure.
Retrospective application of this change in accounting policies to earlier periods is not practicable.
The operator has now submitted a retrospective application for authorisation.
See also
Be no retrospective application of the circular.
The effects of changes in accounting policy are applied prospectively if retrospective application is impractical.
The effects of the retrospective application are not determinable.
The new inhabitants attempted to regularise their position with a retrospective application.
Early adoption and retrospective application will also be permitted.
On transition the hedge accounting requirements are generally applied prospectively with some limited retrospective application.
Retrospective application is also possible if this is possible without the use of hindsight.
Mandatory exceptions to retrospective application of certain IFRS standards.
Retrospective application of this Standard is encouraged but not required.
Exceptions from full retrospective application followed by the Group.
The Partnership has elected to apply the following optional exemptions from full retrospective application.
A retrospective application is one that changes the future legal effects of a past situation.
The Board therefore decided to permit retrospective application of the derecognition requirements.
Retrospective application of a regulatory regime, and vested rights.
Exemptions to complete retrospective application of IFRS.
Retrospective application of criminal law is prohibited ;.
However, if the control assessment is the same, no retrospective application is required.
A Only when retrospective application is impracticable.
Upon transition, IFRS 1 permits certain exemptions from full retrospective application.
No retroactive or retrospective application of the Charter was therefore required.
On the other hand, the Delegation could accept retrospective application of moral rights.
In consequence, retrospective application is required in most areas of accounting.
Upon transition, IFRS 1 dictate certain mandatory exceptions and certain optional exemptions from full retrospective application.
This IFRS prohibits retrospective application of some aspects of other IFRSs.
The Akzo / Nobel Industries case is an example of a retrospective application.
The impacts caused by the retrospective application of this standard are described in Note.
The Group has applied the LAS 8 general principle of retrospective application.
The IFRS prohibits retrospective application in some areas where this could occur.
Use of IFRS 1 optional exemptions from full retrospective application of IFRS.
The effects of retrospective application of accounting policies ; and.
IFRS 1 allows first-time adopters certain exemptions from the retrospective application of certain IFRS.
Appendix B prohibits retrospective application of some aspects of other IFRSs.
Clause 3 ( 2 ) implements a policy position that the Act does not have retrospective application.
If retrospective application is impracticable, the reasons for such impracticability.
In some cases, the costs of full retrospective application may outweigh the benefits.
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