2016年1月,IASB发布了《国际财务报告准则第16号租赁》(IFRS16),实现了长久 以来将租赁记入承租人资产负债表内的目标。所有为业务需要而租赁使用重大资产的 企业,其报告的资产和负债都将上升。受影响的行业众多,比如租赁飞机的航空业,租 赁店铺的零售业等等。租赁的规模越大,对关键报告指标的影响就越大。 目前,企...
国际财务报告准则(IFRS®) 2017年12月 kpmg/ifrs 目录 关于本刊物1 关于《国际财务报告准则第16号》3 本集团的租赁组合6 第一部分–经修订的追溯法10 合并财务状况表11 合并损益和其他综合收益表13 合并权益变动表15 合并现金流量表17 合并财务报表附注(节选)19 1.租赁19 ...
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 ...
IFRS 16 The new leasing standard numbered 16, International Financial Reporting Standard (IFRS 16), which has been published by International Accounting Standards Board (IASB) on 13 January 2016, requires most of the lease contracts of the lessees to bring on balance sheet with a single model....
Direction set for IFRS 4 amendmentsHow anentity shoulddeterminewhether it ispermitted to use the temporary exemption(predominance assessment)In December