Transcription of Applying IFRS - EY
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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 .. 14. 6. Effective date and 20. June 2014 - Accounting for Levies 1. What you need to know IFRIC 21 clarifies that an entity recognises a liability for a levy when the activity that triggers payment, as identified by the relevant legislation, occurs.
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?
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