Ifrs 12
Found 6 free book(s)Clearly IFRS - IFRS 10 Consolidated Financial Statements
www2.deloitte.comIFRS 12 introduces enhanced disclosure requirements for entities that are subject to an assessment of control under IFRS 10. IFRS 10 is . effective. for annual periods beginning on or after January 1, 2013 and is applicable retrospectively. The balance of this guide will focus on the following: 1. Scope
Disclosure of Interests in Other Entities IFRS 12
www.ifrs.org(IFRS 12) is set out in paragraphs 1–31 and Appendices A–D. All the paragraphs have equal authority. Paragraphs in . bold type. state the main principles. Terms defined in Appendix A are in . italics. the first time they appear in the IFRS. Definitions of other terms are given in the Glossary for International Financial Reporting Standards.
Leases A guide to IFRS 16 - Deloitte
www2.deloitte.comIFRS 16 Leases was issued by the IASB in January 2016. It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019. It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. IFRS 16 sets out a comprehensive model for the identification of lease arrangements
In Brief: Deferred Tax related to Assets and ... - IFRS
www.ifrs.orgProposals to amend IAS 12 Income Taxes The International Accounting Standards Board (Board) proposes to amend IAS 12. The proposed amendments would clarify the accounting for deferred tax on particular transactions, such as leases and decommissioning obligations. Gary Kabureck, a member of the Board, explains what the Board is proposing and why.
IFRS compared to French GAAP An overview
assets.kpmgRelated standards: IFRS 13, IFRS 15, IFRS 16, IFRIC 1 3.2 Property, plant and equipment Organisation of the publication This publication is a summary of the key provisions of IFRS and highlights the main differences with French accounting rules for separate and consolidated financial statements of companies in the industrial and commercial sectors.
IFRS 16 Leases supplement - assets.kpmg
assets.kpmgfirst-time adopter of IFRS. IFRS 16 . Leases. This supplement focuses on the disclosure requirements in IFRS 16 . Leases, which are due to become effective for annual periods beginning on or after 1 January 2019. It provides IFRS 16 disclosure examples and explanations as a supplement to the September 2017 guide; as such, this supplement is not