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Compiled AASB 13 (Jul 2015)
as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 13) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering.

[DOC File]Summaries of International Accounting Standards
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The official full text of the Standards is available only by purchasing the annual Bound Volume or subscribing to IAS on CD-ROM. The following unofficial summaries are, by their nature, incomplete. IAS 1: Presentation of Financial Statements . ... IAS 13, Presentation of Current Assets and Current Liabilities. IAS 1 (revised 1997) was approved ...

[DOC File]IFRS 9 Financial Instruments
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Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. (IFRS 13) Investment Property. Investment property is property that can be: land, or. a building, or. part of …

[DOC File]International Accounting Standard 36
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13 The list in paragraph 12 is not exhaustive. An entity may identify other indications that an asset may be impaired and these would also require the entity to determine the asset’s recoverable amount or, in the case of goodwill, perform an impairment test in accordance with paragraphs 80–99. ... 91 In accordance with IFRS 3, goodwill ...

[DOC File]International Financial Reporting Standard 10 Consolidated ...
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IFRS 1 First-time Adoption of International Financial Reporting Standards. D1 Paragraph 39I is added as follows: IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 31, B7, C1, D1, D14 and D15 and added paragraph D31. An entity shall apply those amendments when it applies IFRS 10 and ...

[DOC File]ICAEW Comment Letter - IFRS 7 Amendments
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Avenue des Arts 13-14. B-1000 BRUXELLES. By email: commentletter@efrag.org. Dear Stig. EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7. The Institute of Chartered Accountants in England and Wales (the ICAEW) is grateful for the opportunity to comment on EFRAG’s draft response to EFRAG’s draft comment letter on the exposure draft Improving ...

[DOCX File]IFRS
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IFRS Foundation Publications Department30 Cannon Street, London EC4M 6XH, United KingdomTel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749Email: publications@ifrs.org Web: www.ifrs.org

[DOCX File]Introduction - Companies and Intellectual Property ...
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Therefore, only those dimensions that are linked in the CIPC structures (within FAS, IFRS-FULL and IFRS-SMEs modules) should be used in the reporting to the CIPC via available entry points, as listed in the section 3.2.2 of this document.

[DOC File]International Financial Reporting Standard 13
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IFRS 1 First-time Adoption of International Financial Reporting Standards (as amended at September 2010) D2 Paragraph 19 is deleted. D3 Paragraph 39J is added as follows: IFRS 13 Fair Value Measurement, issued in May 2011, deleted paragraph 19, amended the definition of fair value in Appendix A and amended paragraphs D15 and D20.

[DOC File]International Accounting Standard 1
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IAS 1 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying ...

Ifrs 13 full text