IFRS2anditsaccompanyingdocumentswerealsoamendedbyIFRS3BusinessCombinations(asrevisedin2008). ThefollowingInterpretationsrefertoIFRS2: ●SIC-12Consolidation—SpecialPurposeEntities(asamendedin2004) ●IFRIC8ScopeofIFRS2(issuedJanuary2006) ●IFRIC11IFRS2—GroupandTreasuryShareTransactions(issuedNovember2006). Objective...
(issuedJanuary2008).*IFRS2anditsaccompanyingdocumentswerealsoamendedbyIFRS3BusinessCombinations(asrevisedin2008).†ThefollowingInterpretationsrefertoIFRS2:•SIC-12Consolidation—SpecialPurposeEntities(asamendedin2004)•IFRIC8ScopeofIFRS2(issuedJanuary2006)•IFRIC11IFRS2—GroupandTreasuryShareTransactions(...
(esp. lay offs SBS) and "Treasury" (esp. Convertible) mostly compensate sustainable income relief in slice "Corporate Items/Pensions" (recognition of actuarial losses directly in Equity) 11 December 11, 2006 - Data preliminary and unaudited - IFRS Conversion Decline of revenue base due to Disc...
However, Rage has purchased an additional 10% of the shares and this is treated as a treasury transaction. There is no adjustment to goodwill on the further acquisition. Pin NCI, 1 January 2008 Share of increase in net assets in post-acquisition period Net assets, 31 December 2008 ...
(In € million) Note Equity and liabilities Equity attributable to equity owners of the parent Capital stock Share premium Retained earnings Accumulated other comprehensive income Treasury shares Total equity attributable to equity owners of the parent Non...
·Adoptednet/net4definition of combined ratio, consistent with how the Group uses reinsurance and offers better peer comparability. We have also moved to an own share presentation of the combined ratio from 100% (unrelated to IFRS 17).
(1) 172 1,739 2,253 339 4,272 5,284 43,016 88,482 Equity and liabilities Equity attributable to equity owners of the parent Capital stock Share premium Retained earnings Accumulated other comprehensive income Treasury shares Non-controlling interests Total equity Non-current liabilities Non-...
2017 b) Number of treasury shares as of March 31, 2018 Number of treasury shares as of December 31, 2017 c) Weighted‐average number of common shares outstanding during the ...
Share-based Payment – a practical guide to applying IFRS 2 Assesses the impact of the new standard, looking at the requirements and providing a step-by-step illustration of how to account for share-based payment transactions. IFRS Measurement Checklist 2006 Outlines the measurement bases required ...
Given the significant changes you should consider involving: we'll share practical tips and insights about Investor relations - what are your identifying issues and where to focus external stakeholders expecting? during your transition to IFRS 16. Treasury - how will the lease Why do ...