Applying IFRS - EY
Applying IFRS. IFRIC 21 levies Accounting for levies June 2014. Contents In this issue: 1. Introduction ........................................ ....................................... 3. 2. Scope of IFRIC 21 ........................................ ............................... 3. 3. Recognition and measurement ........................................ ............ 8. Identification of the obligating event ...................................... 8. Timing and measurement of liability 10. 4. Recognition of an asset or expense ........................................ .... 12. 5. Interim reporting ........................................ .............................. 14. 6. Effective date and 20.
June 2014 - Accounting for Levies 3 1. Introduction When governments or other public authorities impose levies on entities’ business activities, as opposed to income taxes and fines or other penalties, it is
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