IFRS1 (b)preparedfinancialstatementsinaccordancewithIFRSsfor only,withoutmakingthemavailabletotheentity’sownersoranyother externalusers; (c)preparedareportingpackageinaccordancewithIFRSsforconsolidation purposeswithoutpreparingacompletesetoffinancialstatementsas definedinIAS1PresentationofFinancialStatements(asrevisedin...
presentation project, financial instruments with characteristics of equity, emissions trading For more information on convergence, visit the schemes and the reporting entity phase of the Convergence Section of IFRS.com. conceptual framework. The boards also agreed that consolidation of investment companies ...
IFRS 1 First-time Adoption of Interna tiona l Fina ncia l Reporting Sta nda rds was issued by the International Accounting Standards Board in June 2003. It replaced SIC-8 First-time Application of IASs as the Primary Basis of Accounting (issued by the Standing Interpretations Committee in ...
「重要會計用語中英對照」 Item Term in English Term in Chinese 395 directoperatingexpenses 直接營業費用 396 directlyattributable 直接可歸屬 397 Directors 董事 398 disaggregatedinformation 分類資訊 399 Disclose 揭露 400 Disclosure 揭露 401 DisclosureandPresentation 揭露與表達 402 Disclosureofgovernmentassistance...
(IFRS 6 ExplorationforandEvaluationof MineralResources) 之于采矿业, 枟国际会计准则第 32号——— 金融工具: 列报与披露枠 (IAS32 Financial Instruments: Presentationand Disclosure) 和 枟国际会计准则第 39号——— 金融工具: 确认与计量枠 (IAS39 FinancialInstruments:Recognitionand Measurement) 之于银行 ...
Financialstatementsfortheyearended31December2010ThemodelfinancialstatementsofInternationalGAAPHoldingsLimitedfortheyearended31December2010areintendedtoillustratethepresentationanddisclosurerequirementsofInternationalFinancialReportingStandards(IFRSs).Theyalsocontainadditionaldisclosuresthatareconsideredtobebestpractice,particularly...
IAS 1 Presentation of Financial Statements as issued at 1 January 2012. Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they will replace. This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements ...
cashfows–directmethod229IVExampledisclosures orentitiesthatearlyadoptPresentationo Itemso OtherComprehensiveIncome(AmendmentstoIAS1Presentationo FinancialStatements)231VExampledisclosures orentitiesthatearlyadoptIFRS9FinancialInstruments(2010)233VIExampledisclosures orentitiesthatearlyadoptIAS19EmployeeBenefts(2011)255...
This is the starting point for subsequent accounting under IFRSs; Determining estimates under IFRSs for both the opening IFRS balance sheet and other periods presented in an entity's first IFRS financial statements; and Presentation and disclosure in an entity's first financial statements and ...
(All amounts in e thousands unless otherwise stated) Committee, IAS 1 permits an entity to present additional line items where doing so is relevant to an understanding of the entity's financial performance. If such a presentation is adopted, the additional line items should be appropriately ...