Sincethen,IAS7anditsaccompanyingdocumentshavebeenamendedbythefollowing IFRSs: •IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors (issuedDecember2003) •IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003) •IFRS8OperatingSegments(issuedNovember2006) ...
Illustrativeexamplesofsaleandleasebacktransactionsthatresultin operatingleases A764IFRSFoundation IAS17 InternationalAccountingStandard17Leases(IAS17)issetoutinparagraphs1–70and theAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe StandardwhenitwasadoptedbytheIASB.IAS17shouldbereadinthecontextof...
Interest expense always adjusts non-cash items in the operating part, therefore we add its amount of CU 1 491 accordingly to the line “Adjustments for: interest expense”. The standard IAS 7equires presenting interest paid either in the operating part or in the financing part (well if you ...
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...
(REVISED 1997) APPENDIX Amendments to other pronouncements APPROVAL BY THE BOARD OF IAS 17 ISSUED IN DECEMBER 2003 BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE Illustrative examples of sale and leaseback transactions that result in operating leases 1 2–3 4–6 7–19 20–35 20–32 20–24 25–...
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...
(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 ...
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 ...
7–10 CONTRACT REVENUE 11–15 CONTRACT COSTS 16–21 RECOGNITION OF CONTRACT REVENUE AND EXPENSES 22–35 RECOGNITION OF EXPECTED LOSSES 36–37 CHANGES IN ESTIMATES 38 DISCLOSURE 39–45 EFFECTIVE DATE 46 FOR THE ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure...
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...