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Subsidiaries without Public Accountability: Disclosures

Additional disclosure requirements in the IFRS for SMEs Standard BC52 ... Investment entities. Investment entities. Changes in liabilities from financing activities. ... is limited to subsidiaries that meet the definition of a small and medium-sized entity (SME) as defined in the .

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  Medium, Small, Ifrs, Smes, Entities, Sized, Small and medium

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International Financial Reporting Standards - ifrs.org

www.ifrs.org

International Financial Reporting Standards The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation Classification and measurement. The IFRS 9 classification model for assets 4 Cash flows are solely payments of …

  Standards, Reporting, Financial, Financial reporting standards

International Financial Reporting Standards - ifrs.org

www.ifrs.org

The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards

  Standards, Reporting, Financial, Financial reporting standards

Summary of the Transition Resource Group for IFRS 17 ...

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Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 3 of 16 (c) thus, it is a matter of judgement for an entity to …

  Summary

STAFF PAPER September 2018 - ifrs.org

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Agenda ref 03 TRG for IFRS 17│ Commissions and reinstatement premiums in reinsurance contracts issued Page 5 of 21 (a) cash flows contingent on the claims or benefits in the underlying

  Commission

IFRS Taxonomy 2017

www.ifrs.org

Overview of the amendments Introduction 1 This IFRS Taxonomy Update results from the publication of IFRS 17 Insurance Contracts by the International Accounting Standards Board (Board) in May 2017. 2 IFRS 17 establishes principles for the recognition, measurement, presentation

  Introduction, 2017, 1 introduction

IFRS APPLICATION AROUND THE WORLD …

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The Board is the standard-setting body of the IFRS ... by the IFRS Foundation based on information ... Australian Accounting Standards Board ...

  Based, Standards, Accounting, Board, Australian, Ifrs, Australian accounting standards board

IFRS 17 Insurance Contracts

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This Effects Analysis accompanies, but is not part of, IFRS 17. What is the purpose of this Effects Analysis? This Effects Analysis describes the likely costs and benefits of IFRS 17.

  Ifrs

IFRS 15 Revenue from Contracts Feedback Statement

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IFRS 15 Revenue from Contracts with Customers | May 2014 | 5 Step 3 Step 4 Step 5 Determine the transaction price The transaction price is the amount of consideration to which a company expects to be entitled in exchange for transferring promised goods or services to a customer.

  Form, With, Revenue, Contract, Revenue from contracts, Revenue from contracts with

Accounting for Dynamic Risk Management: a Portfolio ...

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Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging is published by the International Accounting Standards Board (IASB) for comment only. Comments on the Discussion Paper need to be received by 17 October 2014 and should be submitted in writing to the address below or electronically using our ‘Comment on a proposal’ page.

  Management, Risks, Risk management, Hedging

STAFF PAPER June 2018 Dynamic Risk Management

www.ifrs.org

Central banks and other authorities in 52 jurisdictions participated in the survey. Given this is a triennial survey, the 2016 survey was the most recent available for consultation.

  Survey, Central, Triennial, Triennial survey

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SINGAPORE FINANCIAL REPORTING STANDARD FOR …

www.asc.gov.sg

Standard for Small and Medium-sized Entities (“IFRS for SMEs”) as the Singapore Financial Reporting Standard for Small Entities (“SFRS for Small Entities”) as at 30 November 2010. Scope 2. For the purpose of this statement, “entities” refer to (a) companies incorporated under the Companies Act (Cap.

  Standards, Medium, Reporting, Small, Financial, Ifrs, Singapore, Smes, Entities, Sized, For small and medium, Sized entities, Singapore financial reporting standard for, Singapore financial reporting standard for small entities, For small entities

ENGAGEMENT LETTER TEMPLATE FOR INDEPENDENT REVIEW ...

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(IFRS) or the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). 4 The wording in brackets (“… are not prepared … “) should be used if the company applied an entity specific basis of accounting. 5 The applicable financial reporting framework applied by the company could be IFRS or IFRS for ...

  Medium, Small, Ifrs, Smes, Entities, Sized, For small and medium, Sized entities

Checkpoint Tools - Thomson Reuters

tax.thomsonreuters.com

IFRS Disclosure This offering includes dynamic disclosure functionality for full IFRS or IFRS for Small and Medium-Sized Entities (SMEs). Requirements include: license to SMART Practice Aids — Disclosure. Compilation and Review Increase efficiency using automated, industry tailored checklists and forms for the engagement planning and

  Medium, Small, Ifrs, Smes, Entities, Sized, Checkpoint, Sized entities, Ifrs for small and medium

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