IASB issues amendments to IAS 1 under the Disclosure Initiative | Deloitte CIS | Audit | IFRS News
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 beginning on or after January 1, 2022 but in response to the outbreak of the novel ...
i. Presenting all non-owner change to equity in the same statement. ii. Improving comparability by eliminating options currently in IAS 1. iii. Maintaining a clear distinction between profit or loss and items of other comprehensive income. ...
Presentation of items of other comprehensive income : amendments to IAS 1 I Foundation - International Accounting Standards Board 被引量: 23发表: 2011年 Presentation of Financial Statements The main purpose of this paper is to explain the requirements of international standard IAS1 Presentation of ...
The IASB issued International Tax Reform Pillar Two Model Rules – Amendments to IAS 12 which is effective immediately. Learn more
The amendments inLack of Exchangeability (Amendments to IAS 21)amend IAS 21 to: Specify when a currency is exchangeable into another currency and when it is not— a currency is exchangeable when an entity is able to exchange that currency for the other...
IAS aspirants preparing forUPSC 2024, may also check the linked article to know more about the upcoming examination and prepare for the civil services examination accordingly. Polity has increased the overall scores of candidates in the past as well. This has also been stated by many toppers fro...
1 Amendments to IAS 36 – recovable amount disclosures Background and objective of the proposals In issuing IFRS 13 Fair Value Measurement, the International Accounting Standards Board (IASB) made some consequential amendments to the disclosure requirements in IAS 36. Those changes had a broader ...
27, Consolidated and Separate Financial Statements (IAS 27), proposed amendments to IAS No. 37, Provisions, Contingent Liabilities and Contingent Assets (... IM Badawi,NT Dorata - 《St Johnsuniversity Collegeofbusinessadministration》 被引量: 2发表: 2007年 Amendments to the IAS 41 and IAS 16...
On 30 May 2024, the IASB issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requir