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The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to ...
IFRS 18 — Presentation and Disclosure in Financial Statements (newly issued, effective for an entity's first annual IFRS financial statements for periods beginning on or after 1 January 2027) 2024年4月新发布的IFRS 18将从2027年起取代现有的IAS 1,最主要变化在于对损益表披露格式的修订。详情请参见...
IAS 38, Intangible Assets (amended by Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), effective from January 1, 2016) 参见上文对IAS 16更新内容的介绍。 IAS 41,Agriculture (amended by Agriculture: Bearer Plants (Amendments to IAS 16 and IAS...
Vgl. Agenda Paper 30A vom 15 Mai 2019 (https://www.iasplus.com/en/meeting-notes/iasb/2019/may/review-of-the-ifrs-for-smes. Zugegriffen am 27.09.2019). 33. Vgl. Freiberg/Schubert/Garms in „Kurzstudie Anhangangaben zur Einführung von IFRS 16“, BDO2019, S. 6, https://www.bdo....
IFRS 16 replaced International Accounting Standard (IAS®) 17. The approach of IAS 17 was to distinguish between two types of lease. Leases that transfer substantially all the risks and rewards of ownership of an asset were classified as finance leases. All other leas...
Some provisions may increase and be recognized sooner and over time under proposed changes to IAS 37. Read more Top 10 IFRS Perspectives articles Showing 1-10 of 10 results Insight Revenue accounting: IFRS® Standards vs US GAAP Top 10 differences between IFRS 15 and ASC Topic 606 for reven...
请参阅以下网站了解更多 信息: www.iasplus.com www.deloitte.com 背景 新型冠状病毒疫情已导致许多出租人通过推迟收取或减免承租人本应支付 的金额向其提供救济.在某些情况下,这是通过双方协商达成的,但也可 能是政府鼓励或要求提供减免的结果. IFRS 16 要求承租...
IFRSs 在欧洲的采用 - IAS Plus 技术简报 IFRSs在欧洲的采用 崔华清 毛新述 译 香港财务报告准则与国际财务报告准则(IFRSs)是一致的。尽管技术简报谈及的问题是以欧洲为背景展开的，但这些问题与香港也是相关的。对欧洲上市公司而言，转而采用IFRSs属于大的调整吗？这个问题不仅取决于个别国家，也取决于个别公司...
International financial reporting standard (IFRS) foundation (2021) Academics and the post-implementation review of IFRS 16. https://www.iasplus.com/en/events/iasb-webcasts/2021/academics-pir-16 International accounting standards board (IASB) (2016) effects analysis. IFRS 16 Leases, IASB, London ...