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Direct from the same organisation delivering the ISSB Standards, the IFRS Sustainability Symposium is the premier gathering of market leaders from around the world—corporates, investors, advisors, regulators, and policymakers—interested in a global baseline of sustainability-related financial disclosures....
Rosneft Oil Company releases 1H 2022 results prepared in accordance with International Financial Reporting Standards (IFRS). 1H 20221H 2021Change, % RUB bln (except %) Revenues and equity share in profits of associates and joint ventures 5,172 3,904 32.5% Net income attributable to Rosneft share...
fair value(the price at which an asset could be sold, or a liability transferred, in an ...
ngStandards552First-timeApplication首次適用553First-TimeApplicationofIASsasthePrimaryBasisofAccounting首次適用國 62、際會計準則作爲主要會計基554Fixedasset固定資產555fixedcouponrate固定息票利率556Fixedpricecontract固定價格合約557Fixedproductionoverheads固定製造費用558flatyieldcurve水平殖利率曲線559Floatingrate浮動利率/...
Impact. IFRSAdoptionQualityFinancial ReportingCommercial Banks.The main purpose of this study was to assess the impact of international financial reporting standards (IFRS) adoption on the quality of financial reporting in banking industry that is in commercial bank of Ethiopia. The study employed a ...
The full adoption, when all the international standards became mandatory, started in 2010. Using a sample of firms listed on the São Paulo Stock Exchange through the years of 2004 to 2013, we examine what happens to their level of stock price synchronicity and their relative level of ...
Martyn has been working in Asia since 2013. Currently based in Singapore, his focus is supporting multiple large insurance clients in Asia with adopting the new a...
– Investment funds Illustrative IFRS financial statements 2022 – Investment funds This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional open-ended investment fund ('ABC Fund' or the 'Fund')...