Many insurance companies have not yet applied IFRS 9 Financial Instruments and will first apply it at the same time they apply IFRS 17 Insurance Contracts. However, the two standards have different requirements for the comparative information that will be presented on initial application. IFRS 17 re...
The German law-maker enacted the Accounting Law Reform Act as of December 4, 2004. The act became effective for fiscal years beginning on or after January 1, 2005. The act contained the rules of mandatory IAS/IFRS adoption for listed companies in Germany and substantially modified the existing...
Recognition of orobanche cumana below-ground parasitism through physiological and hyper spectral measurements in sunflower (Helianthus annuus L.). Front. Plant Sci. 2017, 8, 909. [CrossRef] [PubMed] 11. Ortiz-Bustos, C.M.; Pérez-Bueno, M.L.; Barón, M.; Molinero-Ruiz, L. Fluorescence...
The IFRS Interpretations Committee received a submission about IAS 12 Income Taxes and the recognition of deferred tax in relation to leases (when a lessee recognises an asset and a liability at the lease commencement) and decommissioning obligations (when an entity recognises a liability and includes...