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[DOC File]International Financial Reporting Standard 13
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IFRS 9 Financial Instruments (issued November 2009) D18 Paragraph 5.1.1 is amended as follows: At initial recognition, an entity shall measure a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial ...
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[DOC File]International Accounting Standard 36
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• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IFRS 8 Operating Segments (issued November 2006). The following Interpretations refer to IAS 36: • SIC-32 Intangible Assets—Web Site Costs (issued March 2002, amended December 2003 and March 2004)
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Non-performing loans regulatory and accounting treatments ...
A harmonised approach to NPL recognition is particularly desirable, in view of the fact that IFRS 9, the new accounting standard on loan loss provisioning, will be mandatory from January 2018. IFRS 9 changes the relationship between NPLs and provisions, by …
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[DOC File]International Financial Reporting Standard 11
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IFRS 9 Financial Instruments (as issued in October 2010) D14 Paragraph 7.1.2 is added as follows: IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 3.2.1, B3.2.1–B3.2.3, B4.3.12(c), B5.7.15, C11 and C30 and deleted paragraphs C23–C28 and the related headings.
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[DOC File]Summaries of International Accounting Standards
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IAS 38 supersedes IAS 9, Research and Development Costs. IAS 38 does not apply to financial assets, insurance contracts, mineral rights and the exploration for and extraction of minerals and similar non-regenerative resources. Investments in, and awareness of the importance of, intangible assets have increased significantly in the last two decades.
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[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 ...
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[DOC File]IAS on CD-ROM
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Advance Orders: 2006 International Financial Reporting Standards Bound Volume (ISBN 1-904230-98-9) (all IFRS/IASs extant at 1 January 2006), (expected publication mid-March 2006) price @ £60 each Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before ordering. o Bookshops/resellers 35%; Please Note: Only ...
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Reply form for the ESEF CP
Question 9: Do you agree with the proposed approach in relation to the taxonomies of third cou ... Yes, we agree with the proposed approach in relation to the taxonomies of third countries GAAPs deemed equivalent to IFRS. ... Yes, we agree that the use of PDF can be seen as a first step. We think, like ESMA, that some end ...
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[DOC File]IFRS 9 Financial Instruments
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Under IFRS 9, available-for-sale financial instruments will disappear. Those unrealised gains must be deducted from other comprehensive income in the period in which the realised gains are reclassified to profit or loss to avoid including them in total comprehensive income twice.
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Reply form for the ESEF CP
Question 9: Do you agree with the proposed approach in relation to the taxonomies of third countries GAAPs deemed equivalent to IFRS? The question of the jurisdictions using taxonomies based on GAAPs deemed equivalent to IFRS constitutes a secondary problem in respect of the principal one, which is the choice of a SEF for ...
ifrs 9 full text pdf

Ifrs 9 pdf download