The article provides an overview of changes currently taking place in accounting as a resuli of the approval of the EU Regulation on the adoption and use of IAS, revisions to IAS and EU Directives, and their impact on national solutions and potential amendments t...
Indian Constitution over time. All these amendments have brought significant changes in the course of Indian Polity. The topic, ‘Important Amendments in Indian Constitution,’ comes under the GS-II syllabus of theIAS Exam. Get the list of major amendments to the Indian Constitution in this ...
The International Accounting Standard (IAS) 39 requires that all financial derivatives in principle are measured at their fair value subsequent to initial recognition. Additionally the previous (i.e., 'Exposure Draft of Proposed Amendmen... AT Ias 被引量: 8发表: 0年 The IASB's Proposed Amendm...
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 ...
During the course of this project, in July 2009 the IASB agreed to under a separate project to urgently amend IAS 19 paragraph 78 to remove the requirement to use a government bond rate when there is no deep market in high quality corporate bonds and to provide guidance ...
The Financial Reporting Council (FRC) has issued their final comment letter on the International Accounting Standard Board’s (IASB’s) Exposure Draft, ED/2013/8 ‘Agriculture: Bearer Plants’. Although the FRC are supportive of the proposals to account
Need to know IASB proposes amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value In a nutshell • The proposed amendments would clarify that unrealised losses on debt instruments measured at fair value and ...
Q1. This exposure draft of proposed amendments to IAS7 forms part of the disclosure initiative. Its objectives are to improve: (a) information provided to users of financial statements about an entity’s financing activities, excluding equity items; and ...
Value Measurement, the IASB decided to amend IAS 36 to require the disclosures about the recoverable amount of impaired assets. The amendments to IAS 36 published clarify the scope of those disclosures is limited to the recoverable amount of impaired assets that is based on fair value less costs...
In 2003 and 2004, the ISO/IEC MPEG standardization committee added two amendments to their MPEG-4 audio coding standard. These amendments concern parametric coding techniques and encompass Spectral Band Replication (SBR), Sinusoidal Coding (SSC), and Par