EFFECTIVE DATE 89–96 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Examples of temporary differences Illustrative computations and presentation A396 © IASCF IAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1...
Illustrativeexamplesofsaleandleasebacktransactionsthatresultin operatingleases A764IFRSFoundation IAS17 InternationalAccountingStandard17Leases(IAS17)issetoutinparagraphs1–70and theAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe StandardwhenitwasadoptedbytheIASB.IAS17shouldbereadinthecontextof...
Deloitte comment letter on IASB's proposed illustrative examples on climate-related and other uncertainties in the financial statements EFRAG endorsement status report 15 November 2024 iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS 19 iGAAP in Focus — Financial reporting: IASB...
SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IAS 24 ISSUED IN NOVEMBER 2009 BASIS FOR CONCLUSIONS APPENDIX Amendment to the Basis for Conclusions on IAS 19 Employee Benefits DISSENTING OPINION ILLUSTRATIVE EXAMPLES TABLE OF CONCORDANCE 1 2–4 5–8 9–12 13–27 13–24 25–27 28 29...
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...
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–...
Basic Earnings per Share 9-29 Earnings 12-18 Shares 19-29 Diluted Earnings per Share 30-63 Earnings 33-35 Shares 36-40 Dilutive Potential Ordinary Shares 41-63 Options, warrants and their equivalents 45-48 Convertible instruments 49-51 Contingently issuable shares 52-57 Contracts that may be ...
date 69 Withdrawal of IAS 17 (revised 1997) 70 Appendix: Amendments to Other Pronouncements Approval of IAS 17 by the Board Basis for conclusions Implementation Guidance: Illustrative Examples of Sale and Leaseback Transactions that Result in Operating Leases Table of concordance International Accounting...
ILLUSTRATIVEEXAMPLES TABLEOFCONCORDANCE A756IFRSFoundation IAS24 InternationalAccountingStandard24RelatedPartyDisclosures(IAS24)issetoutin paragraphs1–29andtheAppendix.Alloftheparagraphshaveequalauthoritybut retaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS24should ...
(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 ...