All listed EU companies have been required to use IFRS since 2005.

Some companies, which are large in terms of fundamental value or which intend to attract foreign capital, might prefer to use Indian accounting standards convergent with IFRS earlier than required under the road map presented by the government.

The minister for Financial Services in Japan announced in late June 2011 that mandatory application of the IFRS should not take place from fiscal year-ending March 2015 ; five to seven years should be required for preparation if mandatory application is decided ; and to permit the use of U. S. GAAP beyond the fiscal year ending March 31, 2016.

In 2005, IAAM adopted a revised version of the 2002 " Law on Accounting and Auditing " which authorized the use of IFRS for all entities.

However, since 2008 the U. S. Securities and Exchange Commission ( SEC ) allows foreign private issuers to use financial statements prepared in accordance with IFRS.

The SEC's deployment was launched in 2010 in phases, with the largest filers going first: by 2013, the large foreign companies which use International Financial Reporting Standards ( IFRS ) will also be submitting their financial returns to the SEC using XBRL.

Many countries use or are converging on the International Financial Reporting Standards ( IFRS ), established and maintained by the International Accounting Standards Board.

He made use of the time by undertaking far more intensive fieldwork than had been done by British anthropologists, and his classic ethnography, Argonauts of the Western Pacific ( 1922 ) advocated an approach to fieldwork that became standard in the field: getting " the native's point of view " through participant observation.

The word amphibian became restricted in the taxonomical sense to what we now use around 1600, with the taxon " Amphibia " first published in scientific classification circa 1819.

In practice, the Articles were in use beginning in 1777 ; the final draft of the Articles served as the de facto system of government used by the Congress (" the United States in Congress assembled ") until it became de jure by final ratification on March 1, 1781 ; at which point Congress became the Congress of the Confederation.

When Austria became a member of the European Union, the Austrian variety of the German language — limited to 23 agricultural terms — was " protected " in Protocol No 10, regarding the use of specific Austrian terms of the German language in the framework of the European Union, which forms part of the Austrian EU accession treaty.

After Bohr's use of Einstein's explanation of the photoelectric effect to relate energy levels in atoms with the wavelength of emitted light, the connection between the structure of electrons in atoms and the emission and absorption spectra of atoms became an increasingly useful tool in the understanding of electrons in atoms.

The sense was extended to fossil resin circa 1400, and this became the main sense, as the use of ambergris waned.

Buddhist inscriptions from around 300 BCE use the symbols which became 1, 4 and 6.

One century later, their use of the symbols which became 2, 7 and 9 was recorded, but Brahmi numerals lacked a symbol for 0.

The problem became so large that some carriers required the use of a PIN before making calls.

The use of dual wield became more acceptable and achieved somewhat of a cult status after much influence from Hong Kong action cinema.

His early work in scrutinizing the use of local, exchange and trunk telephone line usage in a small community, to understand the theoretical requirements of an efficient network led to the creation of the Erlang formula, which became a foundational element of present day telecommunication network studies.

Access to famous persons, too, became more and more restricted ; potential visitors would be forced through numerous different checks before being granted access to the official in question, and as communication became better and information technology more prevalent, it has become all but impossible for a would-be killer to get close enough to the personage at work or in private life to effect an attempt on his or her life, especially given the common use of metal and bomb detectors.

There are rare examples of its use as early as the 12th century, but it became common by the 16th century.

As the use of the Internet became more widespread in the mid to late 1990s, traditional BBSes rapidly faded in popularity.

But during the 1960s faster and more affordable computers became available, and as prices decreased newer computer systems supported time-sharing, a system which allows multiple users or processes to use the CPU and memory.

By World War II, the use of the smaller divisions, platoons and companies, became much more important as precise operations became vital.

Another important use of aircraft came with the development of the helicopter, which first became heavily used during the Vietnam War, and still continues to be widely used today to transport and augment ground forces.

In 1942 Beech won its first Army-Navy ‘ E ’ Award production award and became one of the elite five percent of war contracting firms in the country to win five straight awards for production efficiency, mostly for the production of the Beechcraft 18 which remains in widespread use worldwide.

In 1940, penicillin became available for medicinal use to treat bacterial infections in humans.

During Selig's term of service, the use of steroids and other performance enhancing drugs became a public issue.

By that time, the majority of black people were U. S .- born, so use of the term " African " became problematic.

In a double-blind, placebo-controlled trial of 326 patients, 4 patients suffered serious adverse events and 61 % became resedated following the use of flumazenil.

Can religious agencies use Government funds and Peace Corps personnel in their projects and still preserve the constitutional requirement on separation of church and state??

It also can use keys up to 256 bits ( a specification requirement for submissions to the AES contest ).

The use of ' very small ' quantities such as is related to the physical requirement for the quantity to be ' rapidly determined ' by and ; such ' rapid determination ' refers to a physical process.

In 2007, the AFL Commission laid down the requirement that all clubs must produce an alternative jumper for use in matches where jumpers are considered to clash.

To avoid tariff evasion ( through re-exportation ) the countries use the system of certification of origin most commonly called rules of origin, where there is a requirement for the minimum extent of local material inputs and local transformations adding value to the goods.

While membership in the Online Gaming Forum had only one real requirement ( that is, be a member of AOL ), OGFs were given powers quite similar to AOL " Guides " and could use them at will to discipline users as they saw appropriate.

One requirement for hard SF is procedural or intentional: a story should try to be accurate, logical, credible and rigorous in its use of current scientific and technical knowledge about which technology, phenomena, scenarios and situations that are practically and / or theoretically possible, and later discoveries do not necessarily invalidate the label.

The document described the manner and frequency of their celebrations of the eucharist, the reason for and the method of excommunication, the requirement to subscribe to the confession of faith, the use of congregational singing in the liturgy, and the revision of marriage laws.

The estimated value of the whole Arms Park site could be at least GB £ 25 million, although with the " recreational use " requirement, its actual value could be a lot less than that figure.

It has since been shown that many of the performance problems of earlier designs were not a fundamental requirement of the concept, but instead due to the designer's desire to use single-purpose systems to implement as many of these services as possible.

However, free content has preserved the requirement ( present in both open source and free software ) that licenses allow commercial use and adaptation.

There is no canonical requirement as to what kind of branches must be used, so some Orthodox believers use olive branches.

It neither prevents nor imposes the use of the so-called “ fidelity and chastity ” requirement, but it removes that decision from the text of the constitution and places that judgment responsibility back upon the ordaining body where it had traditionally been prior to the insertion of the former G-6. 0106. b. in 1997.

U. S. Courts of Appeals, in Immediato v. Rye Neck School District, Herndon v. Chapel Hill, and Steirer v. Bethlehem School District, have ruled that the use of community service as a high school graduation requirement did not violate the Thirteenth Amendment.

Due to this requirement their available operational time can be unacceptably short in low and high vacuums, thus limiting their use to ultrahigh vacuums.

( In the United Kingdom, for instance, it is a legal requirement to use the bulk of the fund to purchase an annuity.

To estimate the drainage requirement, the use of a groundwater model with an agro-hydro-salinity component may be instrumental, e. g. SahysMod.

Piezoelectric ( also called Piezo ) inkjet allows a wider variety of inks than thermal inkjet as there is no requirement for a volatile component, and no issue with kogation ( buildup of ink residue ), but the print heads are more expensive to manufacture due to the use of piezoelectric material ( usually PZT, lead zirconium titanate ).

During the Meiji period an edict was passed in 1871 abolishing the requirement of the wearing of daishō by samurai, and in 1876 the wearing of swords in public by most of Japan's population was banned ; this ended the use of the daishō as the symbol of the samurai, and the samurai class was abolished soon after the sword ban.

This piece of legislation aimed for greater flexibility and speed in the planning of land use, and made public participation a statutory requirement in the preparation of development plans.

While some proponents of time-outs insist on silence and stillness from the child during the time-out, it is easier to use a " release-contingency ," such that the requirement is only that the child is sitting peacefully at the end of the time-out period.

The requirement for a large section of ceramic composite material having very high heat tolerance and mechanical strength often relegates ceramic discs to exotic vehicles where the cost is not prohibitive to the application, and industrial use where the ceramic disc's light weight and low-maintenance properties justify the cost relative to alternatives.

Video modes typically use horizontal and vertical refresh timings that are compatible with CRT displays, but this is not a requirement.

From this and the requirement to use the names of birds or insect for fighter aircraft, their first in-house fighter design was the Boulton Paul Bobolink.

Across the eight states and territories within Australia, there is a mix of requirements for landscape architects to be ' Registered ', however it is not always a statutory requirement to be registered with AILA to practice use the term " Landscape Architect ".