Cumulative translation differences

cumulative translation differences (paragraphs 21 and 22);

to classify some translation differences as a separate component of equity;

the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to IFRSs and shall include later translation differences.

the cumulative translation differences for all foreign operations are deemed to be zero at the date of transition to IFRSs;

However, a first-time adopter need not comply with these requirements for cumulative translation differences that existed at the date of transition to IFRSs.

Where R' is the number of results per second, WL is the number of bits upon which the logic operation occurs, and 64 is a factor to normalise to a 64 bit operation.

Member States in which the collection and processing of data are based on a nomenclature of activities other than the NACE shall take all necessary measures to ensure that results expressed in their nomenclature shall be adequately transposed into the Community nomenclature.

Cumulative translation differences

(d) cumulative translation differences (paragraphs 21 and 22);

(a) to classify some translation differences as a separate component of equity; and

(b) the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to IFRSs and shall include later translation differences.

(a) the cumulative translation differences for all foreign operations are deemed to be zero at the date of transition to IFRSs; and

However, a first-time adopter need not comply with these requirements for cumulative translation differences that existed at the date of transition to IFRSs.

Reporting currency - translation from measurement currency to presentation currency

cumulative translation differences (paragraphs 21 and 22);

to classify some translation differences as a separate component of equity;

net exchange differences arising on the translation of the financial statements of a foreign entity;

the net exchange differences arising on the translation of the financial statements of a foreign entity;

the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to IFRSs and shall include later translation differences.

the cumulative translation differences for all foreign operations are deemed to be zero at the date of transition to IFRSs;

translating income and expense items at the exchange rates at the dates of transactions and assets and liabilities at the closing rate;

However, IAS 21 does not permit use of the exchange rate at the balance sheet date when translating the cash flows of a foreign subsidiary.

exchange differences arising on the translation of the financial statements of a foreign entity (see IAS 21, the effects of changes in foreign exchange rates);

all exchange differences resulting from translation in accordance with paragraphs 6(a) to (c) of this interpretation should be recognised directly in equity.

An enterprise should disclose the method selected in accordance with paragraph 33 to translate goodwill and fair value adjustments arising on the acquisition of a foreign entity.

exchange differences resulting from the translation of liabilities denominated in participating currencies should not be included in the carrying amount of related assets.

It states that the method applied to translate from Russian roubles to euro should not, for example, have the effect of substituting the euros for the Russian rouble as the measurement currency.

translating the opening net investment in the foreign entity at an exchange rate different from that at which it was previously reported;

When there is a change in the classification of a foreign operation, the translation procedures applicable to the revised classification should be applied from the date of the change in the classification.

Transfer to a therapy that is recommended at the severe stage of the disease (e. g., epoprostenol) should be considered if the clinical condition deteriorates (see section 4.2).

However, IAS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:

When a foreign operation that is integral to the operations of the reporting enterprise is reclassified as a foreign entity, exchange differences arising on the translation of non-monetary assets at the date of the reclassification are classified as equity.

SIC-19 does not specify the method of translation to be applied, but does require that the translation method used not lead to reporting in a manner that is inconsistent with the measurement of items in the financial statements.

cumulative exchange differences relating to the translation of financial statements of foreign entities should continue to be classified as equity and should be recognised as income or expense only on the disposal of the net investment in the foreign entity;

Examples include revaluation surpluses (see IAS 16, property, plant and equipment) and gains and losses arising on the translation of the financial statements of a foreign entity (see IAS 21, the effects of changes in foreign exchange rates).

The long elimination half-lives of both fluoxetine and norfluoxetine should be borne in mind (see 'Pharmacokinetic properties ') when considering pharmacodynamic or pharmacokinetic drug interactions (e. g. when switching from fluoxetine to other antidepressants).

As a parent controls the dividend policy of its subsidiary, it is able to control the timing of the reversal of temporary differences associated with that investment (including the temporary differences arising not only from undistributed profits but also from any foreign exchange translation differences).

When the economy ceases to be hyperinflationary and the foreign entity discontinues the preparation and presentation of financial statements prepared in accordance with IAS 29, financial reporting in hyperinflationary economies, it should use the amounts expressed in the measuring unit current at the date of discontinuation as the historical costs for translation into the reporting currency of the reporting enterprise.