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10 de may. de 2021 · IFRS offers two approaches to account for the transition. This first approach is the full retrospective approach. The full retrospective approach is applied at lease commencement and therefore, requires companies to restate all periods dating back to the oldest lease currently active as of transition as if the entity had always applied IFRS 16.
29 de feb. de 2024 · International Financial Reporting Standards - IFRS: International Financial Reporting Standards (IFRS) are a set of international accounting standards stating how particular types of transactions ...
3 de jun. de 2022 · Another key difference between IFRS Standards and US GAAP relates to the treatment of leases whose payments depend on an index or rate – e.g. a lease with payments adjusted annually for changes in the consumer price index (CPI). Under IFRS 16, the lease liability is remeasured each year to reflect current CPI.
Las IFRS (International Financial Reporting Standards) son un conjunto de principios y procedimientos contables utilizados en más de 150 países. Las Normas Internacionales de Información Financiera, que es IFRS en español, permiten a las organizaciones de cualquier sector informar sus resultados, ingresos y egresos de manera transparente. Conoce, en el siguiente artículo, más sobre las […]
About the IFRS and US GAAP: similarities and differences guide SD 8.11 was updated to include discussion about a difference in the accounting for the impact of a change in tax status. Revisions made in November 2022 Chapter 4, Expense recognition–share-based payments SD 4.7 was updated to address accounting for awards that vest upon a liquidity event.
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries.
O IFRS é uma instituição federal de ensino público e gratuito. Atua com uma estrutura multicampi para promover a educação profissional e tecnológica de excelência e impulsionar o desenvolvimento sustentável das regiões.
