die Erleichterungen der modifiziert retrospektiven Übergangsmethode Gebrauch zu machen, vgl. Freiberg/Schubert/Garms in „Kurzstudie Anhangangaben zur Einführung von IFRS 16“2019, S. 4, https://www.bdo.de.getmedia.Kurzstudie_IFRS16_BDO-BSNC.pdf.aspx. Zugegriffen am 27.09.2019...
Helpsheets and support 16 Nov 2022 PDF (323kb) This factsheet is designed to assist those adopting, or considering adopting, IFRS Accounting Standards (IFRS) for the first time. It considers the implications of moving to IFRS and provides practical tips on how to manage the process. eBo...
After recognition, either the cost or revaluation model of IAS 16/IAS 38 may be applied. Impairment tests are required when circumstances suggest that the carrying amount of the assets may exceed their recoverable amount. Recent amendments Log in to read more These resources...
Financial results analyzer PDF .2 MB This is a modal window. This video is either unavailable or not supported in this browser Error Code: MEDIA_ERR_SRC_NOT_SUPPORTED Technical details : No compatible source was found for this media. Session ID: 2025-02-16:11dc245bb3be1e60db5895f Play...
Downloads/ACC_13-14.pdf> (besucht am 15. Mai 2007). [45]Vgl.Bruns / Beiersdorf, in: Winkeljohann / Herzig (Hrsg.), IFRS für den Mittelstand, 45 (59). 46 Vgl.Kirsch,IFRS – Rechnungslegung für kleine und mittlere Unternehmen, 24. ...
Download TXT Support All Device Epub iPhone/iPad/Android/Kindle PDF PC Reading Now Mobi Kindle Reference google book https://www.google.com/search?tbm=bks&q=Business Analysis and Valuation: IFRS Edition hathitrust digital library https://babel.hathitrust.org/cgi/ls?q1=Business Analysis...
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This paper examines two particular questions; how should an operator determine whether equipment is ‘distinct’ for the purpose of IFRS 15 and whether arrangements involving equipment contain a lease for the purpose of IFRS 16?
Download (PDF, 1.9 mb) (file size: 0.00 MB) Contact us Jim Bichard Global Insurance Leader, Partner, PwC United Kingdom Tel: +44 (0)7841 562560 Email Alex Bertolotti Global IFRS 17 Lead, Partner, PwC United Kingdom Email Diego Cervantes-Knox ...