(3%) treatment under FRS 17 and the policy going forward of taking actuarial gains and losses directly to reserves via the statement of recognised income and expense'. DSG International PLC notes that the new IAS 19 option 'is similar to the equivalent UK accounting standard FRS 17 and ...
ifrs cash and cash equivalent -回复“IFRS现金及现金等价物”:探析国际财务报告准则下的现金及现金等价物引言:国际财务报告准则(IFRS)是全球通用的财务报告准则,适用于上市公司及其他财务报告主体。 IFRS尤为重视资金流动,特别是现金及现金等价物的概念与处理,以保证财务报告的准确性和可比性。 本文将主要探讨IFRS 对...
37 Initial Recognition 20-22 Reporting at Subsequent Balance Sheet Dates 23-26 Recognition of Exchange Differences 27-34 Change in Functional Currency 35-37 Use of a presentation currency other than the functional currency 38-49 Translation to the Presentation Currency 38-43 Translation of a Foreign...
The Facility bears interest at a rate of one month US dollar LIBOR plus 1.60% (declining to 1.40%, if the Group obtains a rating of Baa3 (or the equivalent) by Moody's (or an equivalent rating agency), and principal repayments and accrued interest are payable monthly. The Group is ...
The Company believes that net debt provides useful information to investors because it shows the amount of debt outstanding to be paid after using available cash and cash equivalent and long-term and short-term deposits. Net debt should not be considered in isolation or as an alternative to ...
Starting from 1 June 2011 the Government introduced a special export duty on straight-run gasoline equivalent to 90% of the export duty on crude oil. The Group's results of operation are not materially affected by these special export duties. The rates of mineral extraction tax and export ...