Illustrativeexamplesofsaleandleasebacktransactionsthatresultin operatingleases A764IFRSFoundation IAS17 InternationalAccountingStandard17Leases(IAS17)issetoutinparagraphs1–70and theAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe StandardwhenitwasadoptedbytheIASB.IAS17shouldbereadinthecontextof...
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 ...
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...
ILLUSTRATIVEEXAMPLES TABLEOFCONCORDANCE A756IFRSFoundation IAS24 InternationalAccountingStandard24RelatedPartyDisclosures(IAS24)issetoutin paragraphs1–29andtheAppendix.Alloftheparagraphshaveequalauthoritybut retaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS24should ...
(see also paragraphs AG30–AG35 and Illustrative Examples 9–12) Treasury shares (see also paragraph AG36) Interest, dividends, losses and gains (see also paragraph AG37) Offsetting a financial asset and a financial liability (see also paragraphs AG38A–AG38F and AG39) EFFECTIVE DATE AND ...
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 ...
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] Objective of Financial Statements The objective of general purpose financial statements is to provide information about the financial...
需要金币:*** 金币(10金币=人民币1元) IAS国际会计准则 英文版IAS 32 Financial Instruments.pdf 关闭预览 想预览更多内容,点击免费在线预览全文 免费在线预览全文 IAS 32 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to...
ILLUSTRATIVE EXAMPLE IMPLEMENTATION GUIDANCE IAS 39 1988 © IASCF International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 1–110 and Appendices A and B. All the paragraphs have ...
IN ESTIMATES DISCLOSURE EFFECTIVE DATE FOR THE ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures 1–2 3–6 7–10 11–15 16–21 22–35 36–37 38 39–45 46 A384 ...