Example: tourism industry

Amendments To Ifrs

Found 7 free book(s)
Financial Instruments: Disclosures IFRS 7

Financial Instruments: Disclosures IFRS 7

www.ifrs.org

Other Standards have made minor amendments to IFRS 7. They include Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendments to IFRS 1) (issued January 2010), Improvements to IFRSs (issued May 2010), IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued May 2011), IFRS 13 Fair …

  Ifrs, Amendment, Amendments to ifrs

Clearly IFRS - IFRS 10 Consolidated Financial Statements

Clearly IFRS - IFRS 10 Consolidated Financial Statements

www2.deloitte.com

smaller amendments to pre-existing standards such as the consequential amendments to IAS 27 (2011) Separate Financial Statements. and IAS 28 (2011) ... IFRS 10 provides guidance on applying this new control model with a view to addressing some of the more complex areas that led to diversity in the past. This includes: when holding

  Ifrs, Amendment

Financial Reporting Brief: Roadmap to Understanding the ...

Financial Reporting Brief: Roadmap to Understanding the ...

us.aicpa.org

the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers. FASB and the IASB have basically achieved convergence with these standards, with only some minor ... The FASB also issued the following amendments to ASU No. 2014-09 to provide clarification on ...

  International, Standards, Reporting, Financial, Ifrs, International financial reporting standards, Amendment

International GAAP Holdings Limited Model financial ...

International GAAP Holdings Limited Model financial ...

www.iasplus.com

Global IFRS and Corporate Reporting Leader Veronica Poole ifrsglobalofficeuk@deloitte.co.uk Key contacts IFRS Centres of Excellence Americas Argentina Fernando Lattuca arifrscoe@deloitte.com Canada Karen Higgins ifrsca@deloitte.ca Mexico Miguel Millan mx_ifrs_coe@deloittemx.com United States Robert Uhl iasplus-us@deloitte.com Asia‑Pacific …

  Ifrs

Applying IFRS: A closer look at IFRS 15, the revenue ...

Applying IFRS: A closer look at IFRS 15, the revenue ...

assets.ey.com

Updated September 2019 A closer look at IFRS 15, the revenue recognition standard 2 Overview The largely converged revenue standards, IFRS 15 Revenue from Contracts with Customers and Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers1 (together with IFRS 15, the standards), that were issued in 2014 by the International …

  Ifrs

Exposure Draft: Non-current Liabilities with Covenants

Exposure Draft: Non-current Liabilities with Covenants

www.ifrs.org

The proposed amendments would also defer the effective date of the 2020 amendments so that entities are not required to change their assessment of the classification of liabilities before the proposed amendments are in effect. The Board concluded that the proposed amendments would improve the information an

  Amendment

Short-term leases - Deloitte

Short-term leases - Deloitte

www2.deloitte.com

with IFRS 16.5 to all short-term leases. Analysis Since the original lease is a short-term lease to which Lessee has elected to apply the short-term lease exemption, IFRS 16.6-8 apply. In accordance with IFRS 16.7(a), the lease is considered a new lease if there is a lease modification. There is a modification on 1 October 2019 because the ...

  Ifrs

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