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 ...
Ltd. "H Shares" the foreign shares which are registered in Mainland China and listed in Hong Kong "HK$" the lawful currency of Hong Kong Region "HKEx" the Stock Exchange of Hong Kong Limited 2 GUANGZHOU RURAL COMMERCIAL BANK DEFINITIONS "Latest Practicable Date" "IFRS" "Listing Rules" "Non...
(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 ...
Statement of Cash Flows 139 Notes to the Consolidated Financial Statements 213 Definitions Section I Corporate Information LEGAL NAME OF THE COMPANY 北京汽車股份有限公司 ENGLISH NAME OF THE COMPANY BAIC Motor Corporation Limited1 REGISTERED OFFICE A5-061, Unit 101, 5th Floor, Building No 1, ...
342,139 Number of employees Average number of temporary personnel 129,071 12,876 126,371 12,327 124,216 12,674 124,055 11,738 123,527 12,873 Notes: 1. T he Company has prepared its consolidated financial statements in accordance with International Financial Reporting Standards (IFRS)...
AASB 1: First-time Adoption of Australian Equivalents to International Financial Reporting Standards Paragraph Aus 1.2 Standard applies to annual reporting periods beginning on or after 1 January 2005 6 Entity shall prepare an opening Australian-equivalent-to IFRSs balance sheet as at the date of tra...
All figures are presented under International Financial Reporting Standards (IFRS) as adopted by the European Union. 1 ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS FIVE YEAR SUMMARY (CONTINUED) Council has elected to change the accounting policy for the recognition of actuarial gains and losses arising...
935 11 Reconciliation of (loss) / profit for the year under IFRS to adjusted profit for the financial year Year ended March 31, 2009 €000 Year ended March 31, 2008 €000 (Loss) / profit for the financial year - IFRS Adjustments Accelerated depreciation on property, plant and equipment.....
2. Basic Policy on the Selection of Accounting Standard The Group is preparing for implementation of the International Financial Reporting Standards (IFRS) in the future. Concrete timing of the implementation is currently under examination. 3 3. Consolidated Financial Statement and Significant notes (1...
For more differences between the new standards, take a look at ourIFRS & FASB Lease Accounting Changespage for a quick reference to all of the improvements. Who Does ASC 842 affect? ASC 842 affects private and public companies of all industries and sizes within the U.S., includingconstruction...