Illustrativeexamplesofsaleandleasebacktransactionsthatresultin operatingleases A764IFRSFoundation IAS17 InternationalAccountingStandard17Leases(IAS17)issetoutinparagraphs1–70and theAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe StandardwhenitwasadoptedbytheIASB.IAS17shouldbereadinthecontextof...
27. Compound Financial Instruments (see also paragraphs AG30-AG35 and Illustrative Examples 9-12) 28. The issuer of a non-derivative financial instrument shall evaluate the terms of the financial instrument to determine whether it contains both a liability and an equity component. Such components ...
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...
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...
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 A584 ?
(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 ...
Applies to all general purpose financial statements based on International Financial Reporting Standards. [IAS 1.2] General purpose financial statements are those intended to serve users who do not have the authority to demand financial reports tailored for their own needs. [IAS 1.3] ...
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–...
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...