Ipsas 14 Events After The Reporting Date
Found 5 free book(s)Illustrative Financial Statements - Deloitte
www2.deloitte.comEffective date The illustrative financial statements include the disclosures required by the Singapore Companies ... 14. Inventories 128 15. Assets classified as held for sale 129 16. Property, plant and equipment 130 ... Events after the reporting period 224 57. Reclassifications and comparative figures 224.
Revenue - Australian Accounting Standards Board
www.aasb.gov.auStandard Date made Application date (annual reporting periods … on or after …) Application, saving or transitional provisions AASB 118 15 Jul 2004 (beginning) 1 Jan 2005 AASB 2007-2 15 Feb 2007 (ending) 28 Feb 2007 see (a) below AASB 2007 …
Presentation of Financial Statements
www.aasb.gov.aupresents the Standard as applicable to annual reporting periods beginning on or after 1 January 2006. (a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2006, provided that AASB 119 Employee Benefits (December 2004) is also applied to such periods.
INTERNATIONAL PUBLIC SECTOR ACCOUNTING …
www.ifac.orgIPSAS 1, Presentation of Financial Statements was issued in May 2000. In December 2006 the IPSASB issued a revised IPSAS 1. Since then, IPSAS 1 has been amended by the following IPSASs: IPSAS 40, Public Sector Combinations (issued January 2017) IPSAS 39, Employee Benefits (issued July 2016) The Applicability of IPSASs (issued April 2016)
Effective 1 April 2021 1 - National Treasury
www.treasury.gov.zathe reporting requirements. Due process .13 The Standard was developed through a due process that involves accountants, auditors, preparers and the users of the departmental financial statements. .14 In developing the Standard, research was carried out to identify and review issues associated with the