近日,国际会计准则理事会(IASB)发布了对《国际财务报告准则第10号——合并财务报表》(IFRS 10)和《国际会计准则第28号——联营和合营企业中的投资(2011)》(IAS 28)的小幅修订。 IFRS 10和IAS 28(2011)在如何处理投资者与其联营或合营企业之间的资产销售或投入的要求上存在差异,此次修订消除了这一差异。
IFRS第10号が適用されるが、IFRS第10号とIAS第28号において、親会社が子会社に対する持分を関連会社(持分法で会計処理される)に売却するダウンストリーム取引が行われ、当該売却によって親会社が子会社に対する支配を喪失することとなる取引について矛盾が生じていることによるもの...
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❖又如,对被投资方构成长期权益的长期应收款,应用IFRS 9可能应以摊余成本进行计量。 要求企业应在权益法核算分摊损失给其他长期权益前,应先采用IFRS 9核算其他长期权益(例如,计量和减值);在采用IFRS 9之后,再采用IAS 28对其他长期权益...
28 Nov 2024 The IFRS Foundation has published a recording of its fifth 'Perspectives on sustainability disclosure' webinar. The webinar is titled 'The state of assurance for sustainability disclosures'. IASB issues podcast on latest Board developments (November 2024) ...
The ED proposes that so long as the entity's ultimate (or intermediate) parent produces financial statements that are in compliance with IFRS 10 (including an investment entity that accounts for its interests in all of its subsidiaries at fair value rather than consolidating them), the ...
3. as per IFRS 9. However, in IAS 28, it is requiring to account under equity method. Does this mean in separate FS it can be shown at cost and in consolidated FS it will be accounted under equity method? Reply SilviaOctober 4, 2023 at 9:33 am ...
國際會計準則第 28 號正體中文版草案 投資關聯企業 (僅準則部分對外徵求意見 , 有意見者請於 99 年 6 月 20 尤前 ,將意見以電子郵件尣式寄至 tifrs@ardf.org.tw) 財法團人中華民國會計研究發展基金會 國際會計準則翻譯覆審專案委員 會徵求意見函
Recognize your remaining investment as a financial asset under IFRS 9 You keep significant influence, just the percentage of ownership is lower.In this case, you have to: Recognize gain or loss on partial disposal; Continue equity method. ...
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