11 PwC | New IFRS Accounting Standards for 2024 对《国际财务报告准则第16号—租赁》关于售后租回交易中的租赁负债的修订 生效日期 • 起始日在2024年1月1日或以后的年度期间 • 允许提前采用 问题 2020年6月,国际财务报告准则解释委员会发布了一项议程决定,针对承租人应如何计量售后租回交易 产生的使用权...
The expected credit losses on a loan commitment shall be discounted using the effective interest rate, or an approximation thereof, that will be applied when recognizing the financial asset resulting from the loan commitment. 贷款承诺的预期信用损失,应当采用确认由贷款承诺产生的金融资产时适用的实际利率...
Effective date and transition puttable financial instruments and obligations arising on liquidation 可赎回金融工具和清算产生的义务 interim adj.暂时的,过渡期间的,间歇的;决算前的,中间时期的 n.过渡期,中间期;中期利润,阶段性成果 prior to 在……之前,先于 initiative n.措施,倡议;主动性,积极性;主动权;(...
洞察 – 2023年国际财务报告准则的变化 | 普华永道 16 New standards Insurance contracts – IFRS 17, as amended in December 2021 Effective date • Annual periods beginning on or after 1 January 2023 • Early adoption is permitted Issue On 18 May 2017, the IASB issued IFRS 17, 'Insurance ...
Global minimum top-up tax under BEPS 2.0 Are disclosures in 2022 necessary before tax laws are changed? How should companies account for hyperinflationary economies? ESMA enforcement priorities for 2022 Calling for transparency and consistency within annual reports ...
standards - PBEs • Effective dates of FASB standards - non PBEs • In briefs / In depths Accounting and reporting guides • Fair value measurements • Leases (ASC 842) • IFRS and US GAAP: Similarities and differences サステナビリティ報告 • PwC サステナビリティガイダンス ...
New standards and amendments effective for 2024 year-ends A glimpse into the new standard: IFRS 18 (Primary Financial Statements) Foreign Currencies – Developments to be on the lookout for JSE Proactive Monitoring - Practical Insights for financial reporting IBOR (Interbank Overnight Rates) Re...
IAS 1 amendments to classification of liabilities with covenants as current or non-current are effective from 1 January 2024. 12 Dec 2023 Victor Chan How companies could be affected by proposed amendments to IFRS 9 Companies would generally be required to apply settlement date accounting when de...
2024 sees a number of amendments to existing standards as well as expected publication of IFRS 18 Presentation and Disclosure in the Financial Statements. The IASB work plan is packed with projects and its recent agenda consultation will set the tone for the next five years of standard-setting....
The International Accounting Standards Board (IASB) has added intangible assets to its agenda, along with climate-related and other uncertainties. The US Financial Accounting Standards Board (FASB) is developing new requirements for digital assets, software costs and environmental credit programmes. Both...