IFRS Amendments definition

IFRS Amendments has the meaning specified in Section 9.18 (Change to IFRS).
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IFRS Amendments means the Amendments, IFRS 9 and IAS 28.
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IFRS Amendments has the meaning provided in Section 1.03(b).
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Examples of IFRS Amendments in a sentence

  • Effective January 1, 2021, Essity applies the following new and amended IFRS: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 All other applied accounting principles and calculation methods correspond to those presented in Essity Aktiebolag’s (publ) Annual and Sustainability Report for 2020.

  • Amendments to References to the Conceptual Framework in IFRS Amendments to References to the Conceptual Framework in IFRS were issued in 2018 and are effective for accounting periods beginning on or after 1 January 2020.

  • Examples of indications and alerts provided when the operational requirement is or can be determined as not being met include “UNABLE RNP”, “Nav Accur Downgrad”, GNSS alert, loss of GNSS integrity, TSE monitoring [real time monitoring of navigation sytem error (NSE) and flight technical error (FTE) combined], etc.

  • New IFRS Amendments to IFRS IAS 36, Impairment of assets- Disclosures of amount recoverable fornon-financial assets New interpretations The Company’s management believes that the future adoption of the above standards and interpretations will have o significant impact on the Group’s consolidated financial statements.

  • Effective for annual periodsbeginning on or afterNew and revised IFRS Amendments to IAS 1 Presentation of Financial Statements regarding the definition of material.1 January 2022IFRS 17 Insurance Contract1 January 2022Amendments to IFRS 10 Consolidated Financial Statements and IAS 28Investments in Associates and Joint Ventures (2011) relating to the treatment of the sale or contribution of assets from and investor to its associate or jointventureEffective date deferred indefinitely.

  • The measurement of derivative financial assets also remains unchanged and they continue to be carried at FVTPL.The Group has previously purchased a portfolio of mortgageIFRS 16 LeasesAmendments to IFRS 9 Prepayment Features withNegative CompensationAnnual Improvements to IFRS Amendments to IFRS 3 1.

  • New and revised Standards applied in 2022 Amendments to IFRS Amendments to IFRS 3 Business Combinations Issued on 14 May 2020 the IASB decided to update a reference in IFRS 3 to the Conceptual Framework for Financial Reporting without changing the accounting requirements for business combinations.

  • However, they could affect the accounting of future transactions or agreements: a) The following IFRS, IFRS Amendments and Interpretations have been adopted in these financial statements.

  • IFRS Amendments – Effective for periods beginning on or after January 1, 2016.

  • A) FINANCIAL REPORTING STANDARDSEffective from 1 January; unless otherwise specified Singapore Financial Reporting Standards International Financial Reporting Standards Overall comparison1 Jul 2004 2009FRS 38 –Intangible Assets –IAS 38 Annual Improve- ment Process– Phase IIntangible Assets Improvements to IFRS: Amendments affecting IAS 38: Intangible AssetsFRS 38 is consistent with IAS 38 in all material aspects except for transitional datesas described in FRS 36 above.


More Definitions of IFRS Amendments

IFRS Amendments means the amendments to SEC rules and regulations set out in SEC Release Nos. 33-8879; 34-57026.
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Related to IFRS Amendments

  • Amendments are any changes that are not specifically covered by the terms and conditions of the Centralized Contract, but inclusion is found to be in the best interest of the State. A request to change a contractual term and condition is an example of an amendment.

  • Permitted Amendments has the meaning specified in Section 10.01.

  • Proposed Amendments means any consequential or related amendments to certain terms of the Note Standard Conditions (as defined in the Note Programme Memorandum), the Series Specific Provisions (as defined in the Standard Interpretation Provision (being Clause 1 of the Standard Provisions Document)), as set out in the Note Issue Supplement in relation to the Series Portfolio Services Agreement and the Series Liquidity Facility Agreement, certain other terms of the Series Liquidity Facility Agreement, the Series Mortgage LIBOR Hedge Agreement, the Series Currency Ab Hedge Agreement, the Series Currency Ac Hedge Agreement, the Series Currency Cb Hedge Agreement, the Series Currency Db Hedge Agreement and the Series Currency Eb Hedge Agreement (each as defined in the Note Issue Supplement), to effect the transition from LIBOR to Compounded Daily SONIA as more fully described in the Amendment Deed; and 11. agree that capitalised terms in this document where not defined herein shall have the meanings given to them in the Consent Solicitation Memorandum (a copy of which is available for inspection as referred to in the Notice)." In Respect of the EUR 28,000,000 Class Db Notes due June 2039

  • Mentor-Protégé Agreement means an agreement between a prime and MBE or WBE subcontractor pursuant to MCC 2-92-535, that is approved by the City of Chicago and complies with all requirements of MCC 2-92-535 and any rules and regulations promulgated by the Chief Procurement Officer.

  • Benchmark Amendments has the meaning given to it in Condition 5.2(f)(iv); "Benchmark Event" means:

  • Soil amendment means any substance that is intended to

  • Mortgage Amendments as defined in Section 6.11(a).

  • ESG Amendment has the meaning specified in Section 2.18.

  • Addendum / Amendment means any written amendment / addendum /corrigendum to this RFP, from time to time issued by NMRC to the prospective bidders

  • General Amendment means an amendment made by XXXXX, from time to time, to these Licence Conditions, on notice to the Licensee.

  • Supplement(s) means any document which may add, delete, amend or replace the terms and benefits of this Policy. Supplement(s) shall include but is not limited to endorsement, rider, annex, schedule or table attached and issued with this Policy.

  • Restricted Amendment means the following: (A) an amendment of Specification 1, (B) except to the extent addressed in Section 2.10 hereof, an amendment that specifies the price charged by Registry Operator to registrars for domain name registrations, (C) an amendment to the definition of Registry Services as set forth in the first paragraph of Section 2.1 of Specification 6, or (D) an amendment to the length of the Term.

  • Order Amendment means Our Authorised Order Amendment or series of Order Amendments, each Order Amendment having precedence over any earlier Order Amendment.

  • Major Amendment means any change which is not a minor amendment.

  • Prospectus Amendment means any amendment to the Preliminary Prospectus or the Final Prospectus;

  • First Amendment means that certain First Amendment to Credit Agreement, dated as of September 19, 2016, among the Borrower, the Administrative Agent and the Lenders party thereto.

  • Tariff Amendment means an amendment made by XXXXX, from time to time, to the tariff applicable to this Licence, on notice to the Licensee.

  • L/C Amendment Application means an application form for amendment of an outstanding standby or commercial documentary letter of credit as shall at any time be in use at the Issuing Lender, as the Issuing Lender shall request.

  • Administrative permit amendment means an air quality operating permit revision that:

  • Ninth Amendment means that certain Ninth Amendment to Second Amended and Restated Credit Agreement, dated as of the Ninth Amendment Effective Date, among the Borrower, the Guarantors, the Administrative Agent and the Lenders party thereto.

  • Restatement Agreement has the meaning set forth in the introductory statement of this Agreement.

  • Permitted Policy Amendment is an amendment, modification, termination or restatement of the Investment Policies, that is either (a) approved in writing by the Administrative Agent (with the consent of the Required Lenders), (b) required by applicable law or Governmental Authority, or (c) not material.

  • Refinancing Amendment means an amendment to this Agreement in form and substance reasonably satisfactory to the Administrative Agent and the Borrower executed by each of (a) the Borrower, (b) the Administrative Agent and (c) each Additional Lender and Lender that agrees to provide any portion of the Other Loans or Other Commitments being incurred or provided pursuant thereto, in accordance with Section 2.15.

  • Sixth Amendment means the Sixth Amendment to Credit Agreement dated as of March 7, 2011 among the Borrower, the Lenders party thereto and the Administrative Agent.

  • Eighth Amendment means the Eighth Amendment to Second Amended and Restated First Lien Credit Agreement dated as of May 23, 2014 among the Borrower, EPL, the Lenders, the Administrative Agent and the other Persons party thereto.

  • Permitted Amendment means, with respect to any Shared-Loss Loan Commitment or Shared-Loss Loan, any amendment, modification, renewal or extension thereof, or any waiver of any term, right, or remedy thereunder, made by the Assuming Bank in good faith and otherwise in accordance with the applicable requirements set forth in Article III of this Commercial Shared-Loss Agreement and the then effective written internal credit policy guidelines of the Assuming Bank; provided, that: