The transitional provisions in other IFRSs apply to changes in accounting policies made by an entity that already uses IFRSs;

As part of the proper use of medicinal products, the rules on packaging should be adapted to take account of the experience acquired.

This Regulation shall not oblige any Member State to use the EAA methodology in compiling agricultural accounts for its own purposes.

The current accounts deal with the production, distribution and redistribution of income and its use in the form of final consumption;

when the accounting policies used in the subsidiary's financial statements differ from those in the consolidated financial statements.

The unrealised gains on investments are used in the calculation of the sub-total I (= gross balance of the technical account) (32 17 0).

The unrealised losses on investments are used in the calculation of the sub-total I (= gross balance of the technical account) (32 17 0).

Gross operating expenses are used in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.

Since output is valued at basic prices, only other subsidies on production are recorded in the generation of income account (as negative uses).

The gross change in life insurance provision is used in the calculation of the sub-total I (= gross balance of the technical account) (32 17 0).

The accounting information referred to in Article 4(1)(c) of Regulation (EC) No 1663/95 shall be used by the Commission for the sole purposes of:

The solutions adopted in the pursuit of the requirements shall take account of the intended use of the instrument and any foreseeable misuse thereof.

Medicinal use outside the Community should be taken into account only if the medicinal product has been used within the Community for a certain time.

Calculate the result as a percentage of the sample, taking into account the aliquot part used for the first extraction, by using the following formula:

The charging scheme shall be based on the account of costs for air navigation services incurred by service providers for the benefit of airspace users.

Change in the equalisation provision is used in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.

The accounting policies that an entity uses in its opening IFRS balance sheet may differ from those that it used for the same date using its previous GAAP.

The application of this criterion thus precludes, for example, the valuation of milk used for livestock feed and seed produced and used on the same holding for crop production (during the same accounting period);

Its inclusion under "uses" in the production account allows expenditure on fixed capital formation to be distributed over the entire period of use.

It shall be prohibited to use for taxation purposes any individual accountancy data or other individual details obtained in implementation of this Regulation.

Reduced rates of user charges should be applied temporarily for vehicles registered in Greece to take account of difficulties due to its geopolitical position;

An entity shall use the same accounting policies in its opening IFRS balance sheet and throughout all periods presented in its first IFRS financial statements.

If land use regulations, or other relevant regulations, are lacking, the nature of the relevant area where the damage occurred, taking into account its expected development, shall determine the use of the specific area.

In order to be able to realize this objective, an independent commission should be set up with the task of ensuring that users' complaints are taken into account.

Whereas Directive 70/524/EEC provides that new additives or new additive uses may be authorised, taking account of advances in scientific and technical knowledge;

Whereas Directive 70/524/EEC provides that new additives or uses of additives may be authorised, taking account of advances in scientific and technical knowledge;

However, in order to take certain specific circumstances into account, it should be possible for land set aside to be used before the minimum set-aside period expires.

However, in order to take certain specific circumstances into account, it should be possible for land set aside to be used before the minimum set-aside period expires.

Whenever possible these technical specifications should be defined so as to take into account accessibility criteria for people with disabilities or design for all users.

Whenever possible these technical specifications should be defined so as to take into account accessibility criteria for people with disabilities or design for all users.

Similarly, output for own final use (i.e. own-account fixed capital goods and own final consumption) should be valued at the basic price of similar products sold on the market.

financial leasing payments made for the use of fixed assets for agriculture do not constitute purchases of services but transactions to be entered partly under interest (in the entrepreneurial income account) and partly as reimbursement of the capital (in the financial account) (cf. 2.122);

The Commission shall require that operating records be kept and produced in order to permit accounting for ores, source materials and special fissile materials used or produced.

It shall be the task of Eurostat to monitor the quality of basic data and statistical methods used to work out the factors taken into account for the adjustment of remuneration.

take into account the particular condition of certain categories of users (children, pregnant or breastfeeding women, the elderly, persons with specific pathological conditions);

Taking into account Council Decision 2003/170/JHA of 27 February 2003 on the common use of liaison officers posted abroad by the law enforcement agencies of the Member States(2).

accounting arrangements for these operations and procedures for the presentation of the accounts which will enable the correct use of Community funds to be ascertained and the true extent of this use to be reflected in the Community accounts;

Re = value of the yield stress taken into account in accordance with 1.1 for the purpose of determining the value of R used in calculating the parts subjected to pressure, in N/mm2;

Since the greatest share of the energy consumption is accounted for by buildings, research in this field could prove to be useful, and so research has focused on the following areas:

The Sub Committee also designs and publishes the amended course for the Individual Semi-Final/Final, which has to take into account the positions for judging used on the first course.