Traduction de «IFR rating » (Anglais → Français) :

prior flight time under IFR as PIC on aeroplanes, under a rating providing the privileges to fly under IFR and in IMC

The privileges of the holder of an en route instrument rating (EIR) are to conduct flights by day under IFR in the en route phase of flight, with an aeroplane for which a class or type rating is held.

within 12 months preceding the expiry date of the rating, complete 6 hours as PIC under IFR and a training flight of at least 1 hour with an instructor holding privileges to provide training for the IR(A) or EIR.

The privilege may be extended to conduct flights by night under IFR in the en route phase of flight if the pilot holds a night rating in accordance with FCL.810.

Consequently, if a first-time adopter did not, under its previous GAAP, recognise and measure a government loan at a below-market rate of interest on a basis consistent with IFRS requirements, it shall use its previous GAAP carrying amount of the loan at the date of transition to IFRSs as the carrying amount of the loan in the opening IFRS statement of financial position. An entity shall apply IFRS 9 to the measurement of such loans after the date of transition to IFRSs.

31. Recalls that the Basel II Agreement, and its forthcoming revised version, is meant to be a global standard and urges the US speedily to implement Basel II; is therefore very much concerned that limitations laid down in various national laws adopted in response to the crisis (in particular in the US Wall Street Reform and Consumer Protection Act, limiting recognition of external ratings) would result in serious fragmentation in the application of this global standard; notes, further, that consistent global accounting rules are essential for a level playing field and calls on the US to adopt the International Financial Reporting Stan ...[+++]dards (IFRS);