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.
June 2014 - Accounting for Levies 5 Below are some frequently asked questions when applying the scoping paragraphs of IFRIC 21: Question 2.1 - Does IFRIC include only liabilities under IAS 37?
Download Applying IFRS - EY
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: