1. Fair value measurement: IFRS encourages the use of fair value as the basis for measuring assets and liabilities, where reliable and relevant market prices are available. This ensures that financial statements reflect the current economic value of an entity's assets and liabilities. 2. Accrual ...
确认(Recognition):掌握确认的条件,以及某一部分资产被替换时可以资本化的条件。 衡量价值(Measurement):初次计量的成本、相关费用和环境清理费用(会与provision一起考)。后续计量涉及重估值模型,记账时应将赚到的Equity转入OCI,不可转入P/L。 折旧(Depreciation):基础知识要掌握。 资产交换(Exchange of Asset):偶尔会...
round tables held in November and December. In the IFRIC’s view, any new or amended guidance that is necessary should be provided as a result of the Board’s joint activities with the FASB and itsfair value measurement project. Therefore the IFRIC decided not to add this is...
Other IFRSs have made minor consequential amendments to IAS 41. They include IFRS 9 Financial Instruments (issued November 2009 and October 2010) and IFRS 13 Fair Value Measurement (issued May 2011).©2022 Baidu |由 百度智能云 提供计算服务 | 使用百度前必读 | 文库协议 | 网站地图 | 百度营...
(2006): Application of fair value measure- ment model in IAS 41 - relation between fair value measurement model and income statement structure. European Financial and Accounting Journal, 2: 49-70.The European Accounting Review, 10:2, 361-383. 2. Dvorakova D....
IFRS 13 Fair value measurement Part-2 ACCA Financial Reporting F7 你的英语进步神奇。 10:40 IFRS 15 Revenue Part-1 ACCA Financial Reporting #acca 你的英语进步神奇。跟老外学会计英语ACCA, 11:12 IFRS 15 Revenue Part-2 ACCA Financial Reporting #acca #f7 #fr 38:25 IFRS 15 Revenue Part-3...
Fair Value Model IAS 40 prescribes when to use fair value but IFRS 13 Fair Value Measurement defines fair value and identifies how to measure fair value. After initial recognition, an entity that chooses the fair value model must measure all of investment properties at fair value (except in ...
48 IFRS 3 Goodwill Part-1 ACCA Financial Reporting #acca #fr #f7 16:39 IFRS 5 Non current assets held for sale and discontinued Operations Part-1 Fin 19:20 IFRS 13 Fair value measurement Part-1 ACCA Financial Reporting F7 #acca #fr 54:29 IFRS 13 Fair value measurement Part-2 ACCA ...
For assets to be disposed of, recoverable amount is fair value less costs of disposal. [IAS 36.21] Fair value less costs of disposal Fair value is determined in accordance with IFRS 13 Fair Value Measurement Costs of disposal are the direct added costs only (not existing costs or overhead)...
In some cases,the fair value measurement is required by an IFRS (e.g.IAS 39-Financial instruments);in other cases,the fair value measurement is only permitted but not obligatory (e.g. IAS 16-Property,Plant and Equipment). Thus ... Donatella,Busso,Alain,... 被引量: 7发表: 0年 会计准...