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.
4 June 2014 - Accounting for Levies Extract from IFRIC 21 (b) fines or other penalties that are imposed for breaches of the legislation. 'Government' refers to government, government agencies and similar
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