Amendments To Ias
Found 4 free book(s)
Presentation of Financial Statements IAS 1
www.ifrs.orgIn December 2014 IAS 1 was amended by Disclosure Initiative (Amendments to IAS 1), which addressed concerns expressed about some of the existing presentation and disclosure requirements in IAS 1 and ensured that entities are able to use judgement when applying those requirements. In addition, the amendments clarified the
BUSINESS COMBINATIONS: IFRS 3 (REVISED)
www.accaglobal.comAmendments to IAS 28, Investments in Associates, and IAS 31, Interests in Joint Ventures, extend this treatment to associates and joint ventures. EXAMPLE 3 Step acquisition On 1 January 2008, A acquired a 50% interest in B for $60m. A already linKed PeRFoRMance oBJectiVes
Exposure Draft: Non-current Liabilities with Covenants
www.ifrs.org[Draft] Amendments to IAS 1 Presentation of Financial Statements. Paragraphs 71, 72A and 139U are amended. Paragraphs 72B–72C, 76ZA and 139V are added. Deleted text is struck through and new text is underlined. Paragraphs 69 and 74–75 are not amended but have been included for ease of reference.
IFRS in your pocket 2019 - IAS Plus
www.iasplus.comInternational Accounting Standards Board The IFRS Foundation and the IASB The IASB is a technical standard-setting body Membership The IASB has up to 14 members. Most are full-time, so that they commit all of their time to paid employment as an IASB member. Up to three can be part-time, but they are expected to spend most