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20 de may. de 2024 · Under IFRS, there is no special distinction for extraordinary items either. All results are disclosed as revenues, finance costs, post-tax gains or losses, or results from associates and joint ...
Hace 5 días · Therefore, understanding the differences between these two sets of accounting standards – IFRS and VAS is essential for businesses undertaking operations in Vietnam in order to be prepared for the upcoming regulatory transformation in the next few years. Our publication shows an overview of IFRS and VAS in Vietnam as well as their highlighted ...
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16 de may. de 2024 · IFRS Foundation cookies. We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
5 de feb. de 2024 · Webcast introducing the forthcoming IFRS 18. 05 Feb 2024. The IASB has released a ten-minute webcast introducing the forthcoming IFRS 18 'Presentation and Disclosure in the Financial Statements' that is expected to be issued in April 2024 and will be effective for annual reporting periods beginning on or after 1 January 2027.
20 de may. de 2024 · In a recent statement, SEC Chief Accountant Paul Munter and SEC Division of Corporation Finance Director Erik Gerding addressed application of the guidance in IFRS 19, Subsidiaries Without Public Accountability: Disclosures, to SEC filings. IFRS 19 “permits certain subsidiaries of reporting companies to provide reduced disclosures when applying recognition, measurement, and presentation ...
17 de may. de 2024 · IASB proposes amendments to IFRS 9 and IFRS 7 regarding contracts for renewable electricity. IFRS 19. The IASB's new standard provides a reduced disclosure framework for subsidiaries without public accountability. IFRS 18. New standard on presentation and disclosures in financial statements will replace IAS 1 as of 2027.
