International GAAP Holdings Limited Model financial ...

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International GAAP Holdings LimitedModel financial statements for the year ended 31 December 2021Global ifrs and Corporate Reporting LeaderVeronica contactsIFRS Centres of ExcellenceAmericasArgentinaFernando StatesRobert PacificShinya Leng AfricaBelgiumThomas ren Ter AfricaNita Luis KingdomElizabeth Deloitte Accounting Research Tool (DART) is a comprehensive online library of accounting and financial disclosures literature. iGAAP on DART allows access to the full ifrs Standards, linking to and from: Deloitte s authoritative, up-to-date iGAAP manuals which provide guidance for reporting under ifrs Standards Model financial statements for entities reporting under ifrs StandardsTo apply for a subscription to DART, click here to start the application process and select the iGAAP package.

IFRS 7:20(a)(vii) Fair value gain/(loss) on investments in equity instruments designated as at FVTOCI 43 IFRS 7:20(a)(i) IFRS 9:B5.7.9 Fair value gain/(loss) on financial liabilities designated as at FVTPL attributable to changes in credit risk 45 IAS 1:82A(b)(i) Share of other comprehensive income of associates 21

  Direct, Ifrs, Ifrs 9