Search results with tag "Amendments to ifrs"

Guide to annual financial statements – Disclosure checklist

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(Amendment to IFRS 16) 142 6.2 Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) 143 6.3 Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37) 145 6.4 Annual Improvements to IFRS Standards 2018–2020 Cycle (Amendment to IFRS 1) 145 6.5 Annual Improvements to IFRS Standards

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Financial Instruments: Disclosures IFRS 7

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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 …

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Guide to annual financial statements – Illustrative ...

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12. Share‑based payment arrangements 51 13. yee benefits Emplo 54 Income taxes 59 ... Group. However, our accompanying COVID-19 supplement provides ... Amendments to IFRS 9, IAS 39 and IFRS 7 and Definition of a Business – Amendments to IFRS 3, ...

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IFRS in your pocket 2021 - IAS Plus

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adoption of Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16). Looking ahead, IFRS 17 Insurance Contracts is effective from 1 January 2023. The Board will also be seeking input on several projects. In November 2020, the Board published a Discussion Paper