Paragraphs 14–17 of the IFRS require some modifications to the principlesin IAS 10 when a first‑time adopter determines whether changes in estimatesare adjusting or non‑adjusting events at the date of transition to IFRSs (or,when applicable, th...
•AmendmentstoIAS39: •TransitionandInitialRecognitionofFinancialAssetsandFinancialLiabilities (issuedDecember2004) •TheFairValueOption(issuedJune2005) •AmendmentstoIFRS1andIFRS6(issuedJune2005) •IFRS7FinancialInstruments:Disclosures(issuedAugust2005) ...
transitionSummary This chapter elaborates the IFRS 1 first-time adoption of international financial reporting standards. IFRS 1 contains rules relating to the first-time adoption of IFRSs. IFRS 1 has to be applied in an entity's first annual financial statements according to IFRSs as well as ...
摘要 2023年6月26日，国际可持续准则理事会正式颁布《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》（IFRS S1）和《国际财务报告可持续披露准则第2号——气候相关披露》（IFRS S2），标志着可持续发展信息披露迈入准则新时代。这两项准则的颁布，是全球可持续披露基线准则建设中的重要里程碑...
2023年6月26日，国际可持续准则理事会（以下简称“ISSB”）正式发布了两项信息披露准则——《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》（以下简称“IFRS S1”）和《国际财务报告可持续披露准则第2号——气候相关披露》（以下简称“IFRS S2”）。本文将继续对IFRS S1和IFRS S2进行...
国际可持续准则理事会IFRS S1和IFRS S2准则解读（一）2023年6月26日，国际可持续准则理事会（以下简称“ISSB”）正式发布了两项信息披露准则——《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》（以下简称“IFRS S1”）和《国际财务报告可持续披露准则第2号——气候相关披露》（以下简称...
IFRS 9, Financial Instruments (amended by 'Prepayment Features with Negative Compensation' (Amendments to IFRS 9), effective for annual periods beginning on or after 1 January 2019) 这个修订对适用 IFRS 9 的某些特殊情况进行了说明。主要是两个方面: 一是在一个租赁合同中,如果承租方提前终止合同,有可...
IFRS 3, Business Combinations (amended by 'Definition of a Business (Amendments to IFRS 3)', effective for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020 and to asset acquisitions that ...
(AmendmenttoIAS19)(issuedDecember2004)•AmendmentstoIAS39:•TransitionandInitialRecognitionofFinancialAssetsandFinancialLiabilities(issuedDecember2004)•TheFairValueOption(issuedJune2005)•AmendmentstoIFRS1andIFRS6(issuedJune2005)•IFRS7FinancialInstruments:Disclosures(issuedAugust2005)•IFRS8Operating...
IFRSs Estimates Exemptions from other IFRSs PRESENTATION AND DISCLOSURE Comparative information Non-IFRS comparative information and historical summaries Explanation of transition to IFRSs Reconciliations Designation of financial assets or financial liabilities Use of fair value as deemed cost Use of deemed ...