Deloitte ifrs model financial statements
[DOC File]Pro-forma Earnings Disclosures and IFRS
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International Financial Reporting Standards are written and published by the International Accounting Standards Board (IASB), an independent standard setting body. The 2002 Regulation requires all listed companies, including banks and insurance companies, to prepare consolidated (group) accounts in accordance with IFRS from 1 January 2005 onwards.
[DOC File]IFRS 9 Financial Instruments
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Like GAAP, under IFRS intangible assets (1) lack physical substance and (2) are not financial instruments. In addition, under IFRS an intangible asset is identifiable. To be identifiable, an intangible asset must either be separable from the company (can be sold or transferred) or it arises from a contractual or legal right from which economic ...
FORM 2411GS
Following the adoption of International Financial Reporting Standards (IFRS) Deloitte (2010, 2011) notes an increase in the reporting of alternative non-GAAP earnings (NGE) figures in the annual reports of New Zealand companies. Similar trends have been reported in …
Form 2411AS - Deloitte United States
A registrant that files interim period financial statements pursuant to Item 8.A.5 is not required to comply with Article 10 of Regulation S-X if that registrant prepares its annual financial statements in accordance with IFRS as issued by the IASB, prepares its interim period financial statements in compliance with IAS 34 “Interim Financial ...
[DOCX File]Illinois Wesleyan University - Bloomington IL
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The adoption of International Financial Reporting Standards (IFRS) is considered to be one of the most impacting regulatory changes in the history of financial reporting. Enhancement of the comparability of financial statements, improvement of corporate transparency and quality of financial reporting in general were the main goals of IFRS.
Model Financial Statements under IFRSs as adopted by the EU 201…
Note that under Rules 3-05, 3-09, 3-10, 3-14, and 3-16 of Regulation S-X, the company also may have to provide financial statements or financial information for entities other than the issuer. In some cases, the company may have to provide financial statements for a predecessor.
[DOC File]The move to International Financial Reporting Standards ...
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• The new disclosure requirements established by IFRS 7, Financial Instruments: Disclosures will enhance the overall understanding of readers of financial statements. Improved disclosures relating to the hedging strategies will facilitate a greater degree of scrutiny and challenge to the approaches adopted by banks; and
[DOC File]THe impact of IFRS on Audit quality
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In 2002, the Financial Reporting Council (FRC), which is a Ministerial Advisory Council, used its powers under section 225(2)(c) of the ASIC Act to direct the AASB to adopt International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) into Australian accounting standards from 1 January 2005.
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