Resultado de búsqueda
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (IAS 29) is set out in paragraphs 1–41. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 29 should be read in the context of the Basis for Conclusions, the Preface to IFRS Standards and ...
In May 2014 the Board amended IFRS 11 to provide guidance on the accounting for acquisitions of interests in joint operations in which the activity constitutes a business. Other Standards have made minor amendments to IFRS 11, including Annual Improvements to IFRS Standards 2015–2017 Cycle (issued December 2017). from paragraph.
International Accounting Standard 32 Financial Instruments: Presentation (IAS 32) is set out in paragraphs 2–100 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 32 should be read in the context of its objective and the Basis for Conclusions, the Preface ...
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards (IFRS 1) is set out in paragraphs 1–40 and Appendices A–E. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the IFRS.
IFRS 7 only applies to banks and other financial institutions. Fiction IFRS 7 applies to all entities that have financial instruments. For banks and other similar financial institutions, the requirements of IFRS 7 replace the disclosure requirements currently found in IAS 30, Disclosures in Financial Statements of Banks and
International Financial Reporting Standard 2 Share-based Payment (IFRS 2) is set out in paragraphs 1–64 and Appendices A–C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard.
IFRS 15 replaces IAS 11, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18 and SIC-31. IFRS 15 provides a comprehensive framework for recognising revenue from contracts with customers. In September 2015 the Board issued Effective Date of IFRS 15 which deferred the mandatory effective date of IFRS 15 to 1 January 2018.
