IAS16 prescribes that the carrying amount of an item of property, plant and equipment shall be derecognizedon disposal; or whenno future economic benefitsare expected from its use or disposal. Thegain(not classified as revenue!) orlossarising from the derecognition of an item of property, plan...
if lower, the present value of the minimum lease payments, each determined at the inception of the lease. The discount rate to be used in calculating the present value of the minimum lease
TheIFRS16 transition date has come and gone. Companies previously following the legacy IAS 17lease accountingguidance likely transitioned to IFRS 16 during their 2019 fiscal year, in accordance with the standard’s effective date of January 1, 2019, for annual reporting periods beginning on or afte...
[IFRS 16:24] After lease mencement, a lessee shall measure the right-of-use asset using a cost model, unless: [IFRS 16:29, 34, 35] i) the right-of-use asset is an investment property and the lessee fair values its investment property under IAS 40; or ii) the right-of-use asset...
The second choice for subsequent measurement of investment property is acost model. Here, IAS 40 does not describe it in details, but refers to the standardIAS 16 Property, Plant and Equipment. It means you need to take the same methodology as in IAS 16. ...
The Bayer method of alumina production generates highly alkaline solid waste known as red mud, which is challenging to utilize and can only be disposed of
SUMMARY OF ACTFL EXECUTIVE COUNCIL MEETING NOVEMBER 15–16,1990, NASHVILLE, TENNESSEENo abstract is available for this article.doi:10.1111/j.1944-9720.1991.tb00480.xJohn Wiley & Sons, Ltd.Foreign Language Annals
("IAS"), which include the related standards, amendments and interpretations issued by the International Accounting Standard Board ("IASB") the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited the ordinary shares with a nominal value of RMB1.00 each issued by ...
16日 sbr summary IFRS 16、IAS19 financial instrument一共14页 特别是financial instrument 真是要命[允悲][允悲][允悲] 书上有五十页 总结了一下午再也没有尽头了 最后晚上总结完7页 表白我的草莓思慕雪 今...
Before significant amendments of IAS 1, this statement was simply called “balance sheet”, however, it was renamed. IAS 1 requires presentation of classified statement of financial position where current assets or liabilities are separated from non-current assets or liabilities. Basically, the asset...