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...
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IASB proposes illustrative examples on climate-related and other uncertainties in the financial statements See all related Related publications Deloitte comment letter on IASB's proposed illustrative examples on climate-related and other uncertainties in the financial statements EFRAG endorsement status report...
Amendment to IAS 16 C Impairment testing cash-generating units with goodwill and non-controlling interests FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IAS 36 ISSUED IN MARCH 2004 BASIS FOR CONCLUSIONS DISSENTING OPINIONS ILLUSTRATIVE EXAMPLES A...
16–21 RECOGNITION OF CONTRACT REVENUE AND EXPENSES 22–35 RECOGNITION OF EXPECTED LOSSES 36–37 CHANGES IN ESTIMATES 38 DISCLOSURE 39–45 EFFECTIVE DATE 46 FOR THE ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of ...
ILLUSTRATIVEEXAMPLES TABLEOFCONCORDANCE A756IFRSFoundation IAS24 InternationalAccountingStandard24RelatedPartyDisclosures(IAS24)issetoutin paragraphs1–29andtheAppendix.Alloftheparagraphshaveequalauthoritybut retaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS24should ...
ILLUSTRATIVE EXAMPLES International Accounting Standard 36 Impairment of Assets (IAS 36) is set out in paragraphs 1–141 and Appendices A–C. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 36 should be read in the co...
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...
(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 ...