2. IFRS 16 – assets At the inception of a contract, an entity must assess whether the contract is, or contains, a lease. This will be the case if the contract conveys the right to control the use of an identified asset for a period of time in exchange for ...
Long-lived assets are expected to provide economic benefits beyond one accounting period. The allocation of cost over an asset's life is known as depreciation( tangible assets) , depletion( natural resources) , or amortization( intangible assets). - 坏账准备 当一家公司赊销其产品或服务时,很可能...
IFRS 3 illustrates the calculation of consolidated goodwill at the date of acquisition as: Consideration paid by parent + non-controlling interest – fair value of the subsidiary’s net identifiable assets = consolidated goodwill. The non-controlling interest in the above fo...
<Research>M Stanley Sees Room for Upside in WUXI Series Valuations, Prefers WUXI XDC as Its Least Affected by Geopolitics 2025/03/11 10:38 CST Recommend 2 Positive 9 Negative 4 <Research>UBS Lifts JD LOGISTICS TP to $17.4, Expects 2025 Non-IFRS Net Profit Margin to Slightly Dip 2025/03...
HK End-Feb Foreign Currency Reserve Assets Drop to US$416.4B 2025/03/07 16:44 CST Recommend 7 Positive 2 Negative 7 BIDU-SW Plans to Issue Max. US$2B Exchangeable Bonds 2025/03/07 16:42 CST Recommend 44 Positive 20 Negative 58
• Presentation of goodwill as a separate line item in the statement of financial position. In the past, it was often not presented separately, but as part of intangible assets. It should be noted that a retrospective adjustment of the comparative period is required when IFRS 18 is ...
According to a July report from Bloomberg Intelligence, ESG assets globally were already on track to exceed a third of total global assets under management by 2025 and that trajectory seems set to accelerate further in the wake of COP 26. A growing acceptance that the ESG investment industry ne...
Assets,Business,Financial,Financial Information,Financial Statements,Funds,Investment,Money,Stocks,Trading DIGI Romania to acquire assets from Telekom Romania Mobile as part of a deal with OTE and Vodafone BUCHAREST, Romania, 31-Oct-2024 — /EuropaWire/ — Digi Communications N.V. (“DIGI”), a ...
financial assets and liabilities are included in the balance sheet at fair value, and include accrued interest receivable and payable where relevant. The Company has decided (as permitted under FRS 101) not to hedge account for its derivative financial instruments and so changes in fair values are...
Assets,Business,Financial,Financial Information,Financial Statements,Funds,Investment,Money,Profits,Revenues,Stocks,Trading Digi Communications N.V. proposes a dividend increase for 2023 May 7, 2024EPR Financial News BUCHAREST, Romania, 7-May-2024 — /EPR FINANCIAL NEWS/ —Digi Communications N.V.(“...