- concerned with or related to the past
- an exhibition of a representative selection of an artist's life work
- RETROSPECTIVE SURVEILLANCE
- Retrospective assessment
- Retrospective issue of certain documents
- LIST OF PRODUCTS SUBJECT TO RETROSPECTIVE SURVEILLANCE
- Exceptions to retrospective application of other IFRSs
- Doubts regarding the possible retrospective nature of the aid
- The Act has retrospective effect from 1 January 2005.
- for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8;
- Retrospective adjustments and retrospective restatements are not changes in equity but they are adjustments to the opening balance of retained earnings, except when an IFRS requires retrospective adjustment of another component of equity.
- Without prejudice to paragraph 1, the documentation for projects which have to undergo retrospective assessment shall be kept until the retrospective assessment has been completed.
- In the view of these possibilities, retrospective recovery would be unconscionable.
- paragraphs 26–34B prohibit retrospective application of some aspects of other IFRSs.
- Footwear products listed in Annex III shall be subject to a system of retrospective statistical surveillance.
- Retrospective acceptance of the export declaration by the customs authorities shall not preclude the application of either of the following:
- The restructuring Decision included the following retrospective amendments to the guarantee agreement of 20 June 2000 and the framework agreement.