Summary This chapter provides a summary of the disclosure requirements in major IFRS Standards. An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources. The two main ...
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ASAF members were especially asked whether they agreed that providing examples to illustrate how an entity applies IFRS Accounting Standards to report the effects of climate-related and other uncertainties in its financial statements would help improve the reporting of these effects. Rate-regulated ...
For cash-settled share-based payment transactions, the IFRS requires an entity to measure the goods or services acquired and the liability incurred at the fair value of the liability. Until the liability is settled, the entity is required to remeasure the fair value of the liability at each re...
* MinebeaMitsumi has adopted International Financial Reporting Standards (IFRS) from the 1Q of FY3/2019.Overview for the 1H of FY 3/2025 (From July 1, 2024 to September 30, 2024)During the six months ended September 30, 2024, the Japanese economy showed a gradual recovery trend, supported...
reduction of the ROU asset, typically on a straight-line basis, throughout the useful life of the underlying asset or the lease term, whichever is briefer. If you are a dual reporter under IFRS 16 and ASC 842, check out this articlehere for more differences between the two standards. ...
provide services and/or materially participate in the underlying trade or business. Material participation standards appear to be similar to the same standards for purposes of passive activity rules under section 469, which require the person to work for the business for at least 500 hours ...
What is a lease under IFRS 16? A contract is or contains a lease if itconveys the right to control the use of an identified asset for a period of time in exchange for consideration(IFRS16, par.9). This definition of lease ismuch broaderthan under the old IAS 17 and you must assess...
(the "Bank") is pleased to announce the audited results, which have been prepared in accordance with International Financial Reporting Standards ("IFRS") promulgated by the International Accounting Standards Board, of the Bank and its subsidiaries (collectively the "Group") for the year ended 31 ...
The working group held its first meeting on 16 May 2022 and a public summary of the meeting is now available on the IFRS Foundation website. During the meeting participants provided an update of the ongoing developments in their jurisdiction in relation to sustainability-related reporting, provided...