Traduction de «mise en équivalence de notes » (Français → Anglais) :

When changing from the equity method to accounting for assets and liabilities in respect of its interest in a joint operation, an entity shall, at the beginning of the immediately preceding period, derecognise the investment that was previously accounted for using the equity method and any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011) and recognise its share of each of the assets and the liabilities in respect of its interest in the joint operation, including any goodwill that might have formed part of the carrying amount of the investment.

When changing from the equity method to accounting for assets and liabilities in respect of its interest in a joint operation, an entity shall, at the beginning of the earliest period presented, derecognise the investment that was previously accounted for using the equity method and any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011) and recognise its share of each of the assets and the liabilities in respect of its interest in the joint operation, including any goodwill that might have formed part of the carrying amount of the investment.

Such unrealised gains and losses shall be eliminated against the investment accounted for using the equity method and shall not be presented as deferred gains or losses in the entity’s consolidated statement of financial position or in the entity’s statement of financial position in which investments are accounted for using the equity method.

34. Welcomes the fact that the internal auditor and the services have reached an agreement on the implementation of the action plans aimed at providing Parliament with an effective Internal Control Framework; in this context, 452 individual actions were decided in 2002 and 2004; notes that 225 of these 452 actions were fully implemented in 2006 and 121 were partially implemented; notes, further, that the internal auditor had identified 20 'critical' actions in areas where the exposure to risk is high; notes that, at this stage, th ...[+++]e administration states that 18 of these 20 actions have been implemented and that the internal auditor will consider them in the course of a second follow-up audit in 2008;

35. Welcomes the fact that the internal auditor and the services have reached an agreement on the implementation of the action plans aimed at providing Parliament with an effective Internal Control Framework; in this context, 452 individual actions were decided in 2003 and 2004; notes that 225 of these 452 actions were fully implemented in 2006 and 121 were partially implemented; notes, further, that the internal auditor had identified 20 'critical' actions in areas where the exposure to risk is high; notes that, at this stage, th ...[+++]e administration states that 18 of these 20 actions have been implemented and that the internal auditor will consider them in the course of a second follow-up audit in 2008;

The present Standard describes a method of separation and quantitative determination of the triglyceride composition of vegetable oils in terms of their molecular weight and degree of unsaturation as a function of their equivalent carbon number (see Note 1).