On January 23, 2020, the IASB issued some changes to be made toIAS 1in connection with classifying liabilities as either current or non-current. Originally, the amendments were applicable to financial periods b
IASB issues amendments to IAS 1 under the Disclosure Initiative | Deloitte CIS | Audit | IFRS News
IASB: presentation of items of other comprehensive income: proposed amendments to IAS1 Comments from ACCA to the International Accounting Standards Board, September 2010. General comments ACCA is supportive of the efforts of the IASB to improve presentation of financial statements. ...
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The International Accounting Standards Board (IASB) has issued an Exposure Draft in November 2024 proposing new changes in IAS 37.
Issue 46/2023: EU adopts amendments to IAS 1 Issue 45/2023: Draft of a new version of IDW RS HFA 5 on the accounting of foundations published Issue 44/2023: Draft of a new version of IDW RS HFA 41 on the effects of a change of legal form on the annual financial statements ...
The amendments in Transfers of Investment Property (Amendments to IAS 40) are: Paragraph 57 has been amended to state that an entity shall transfer a property to, or from, investment property when, and only when, there is evidence of a change in use. A change of use occurs if property ...
The International Accounting Standards Board (IASB) has recently issued amendments to IAS 19 Employee Benefits in relation to pension accounting. Amendments with reference to IAS 19 in relation to Plan Amendment,...
IAS 19 (revised), IAS 27 (revised), IAS 28 (revised), IFRS 10, 11, 12, 13 and IFRIC 20; and amendments to IAS 1, IFRS 1, 10, 11, 12;New chapters on investment entities and separate financial statements;New and updated ... T Publishing - 《Bloomsbury Acad & Prof》 被引量: 0...
Although not formally part of the due process for this round of amendments, the IASB decided to incorporate a further change to IAS 36 arising from Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010-2012 Cycle. That amendment requires an entity to disclose discount rates that have ...