For IAS 33 the Board’s main objective was a limited revision to provide additional guidance and illustrative examples on selected complex matters, such as the effects of contingently issuable shares; potential ordinary shares of subsidiaries, joint ventures or associates; participating equity ...
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 ...
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...
(ISSUED 1998) 133 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IAS 38 ISSUED IN MARCH 2004 BASIS FOR CONCLUSIONS DISSENTING OPINIONS ILLUSTRATIVE EXAMPLES Assessing the useful lives of intangible assets © IFRS Foundation A1029 IAS 38 ...
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...
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...
Examples of temporary differences Illustrative computations and presentation 1–4 5–11 7–11 12–14 15–45 15–23 19 20 21–21B 22–23 24–33 32A 33 34–36 37 38–45 46–56 57–68C 58–60 61A–65A 66–68 68A–68C 71–78 71–76 71–76 77–78 77 78 79–88 89–95 1066 ...
Deloitte comment letter on IASB's proposed illustrative examples on climate-related and other uncertainties in the financial statements iGAAP in Focus — Financial reporting: IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements EFRAG endorsement status re...
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...