Search results with tag "Amendments to ias"
Financial Instruments: Disclosures IFRS 7
www.ifrs.org2011), Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) (issued October 2012), IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (issued November 2013), Annual Improvements to IFRSs 2012–2014 Cycle (issued September 2014), Disclosure Initiative (Amendments to IAS 1) (issued December 2014),
Guide to annual financial statements – Disclosure checklist
home.kpmg(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
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.