These disclosure requirements apply to all entities, effective for annual periods beginning on or after 1 January 2007, with earlier application encouraged. Illustrative examples are provided as guidance.
* Disclosure Initiative (Amendments to IAS 1), effective 1 January 2016, clarifies this order just to be an example of how notes can be ordered and adds additional examples of possible ways of ordering the notes to clarify that understandability and comparability should be considered when determini...
paragraphs A47, A48 and A57, was corrected.In April 2000, IAS 40, Investment Property, amended paragraph 1.Contents Introduction Appendix A - Illustrative Examples Appendix B - Basis for Conclusions 页码，1/1IAS 36 Impairment of Assets 2003-11-11file://D:\document\ias\ias_036_00.htm ...
A740 © IASCF IAS 34 IN8 Part B of the illustrative examples accompanying the Standard provides guidance for applying the basic recognition and measurement principles at interim dates to various types of asset, liability, income, and expense. Income tax expense for an interim period is based ...
Illustrativeexamplesofsaleandleasebacktransactionsthatresultin operatingleases A764IFRSFoundation IAS17 InternationalAccountingStandard17Leases(IAS17)issetoutinparagraphs1–70and theAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe StandardwhenitwasadoptedbytheIASB.IAS17shouldbereadinthecontextof...
(income) related to profit or loss from ordinary activities Exchange differences on deferred foreign tax liabilities or assets DISCLOSURE EFFECTIVE DATE APPENDICES A B Examples of temporary differences Illustrative computations and presentation 1–4 5–11 7–11 12–14 15–45 15–23 19 20 21–21B ...
ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A384 © IASCF IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–...
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions). Note that the Issued Standards contain amendments tha...
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions). Note that the Issued Standards contain amendments that have a mandat...
ILLUSTRATIVE EXAMPLES 58 APPENDIX Consequential amendments to the guidance on implementing another Standard 64 AMENDMENTS TO IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 65 AMENDMENTS TO THE BASIS FOR CONCLUSIONS ON IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 69 AMENDMENTS TO IAS 27 SEPARATE...