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[DOCX File]RSM Global
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The consolidated entity has adopted IFRS 15 from 1 July 2018. The standard provides a single comprehensive model for revenue recognition. The core principle of the standard is that an entity shall recognise revenue to depict the transfer of promised goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods ...
2019 ifrs illustrative financial statements

Three possible dates for when to consider ...
Accounting for financial guarantee contracts in individual or separate financial statements of the issuer (Q&A 2017/12.1). This comprehensive review provides an opportunity for the Q&A 2017/12.1 to be incorporated into the IFRS for SMEs
ifrs 16 disclosure report

[DOC File]IFRS 9 Financial Instruments
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IFRS 1 (first-time adoptors) requires retrospective application of the wording of IFRS standards effective at the reporting date of the undertaking's first IFRS financial statements – that is, as if the current wording of each of the effective standards had always been applied – …
deloitte ifrs model financial statements

[DOC File]ΑΤΤΙΚΗ ΑΝΩΝΥΜΗ ΕΤΑΙΡΙΑ ΔΙΑΧΕΙΡΙΣΗΣ ΑΜΟΙΒΑΙΟΥ …
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The Company’s financial statements were prepared on the basis of the International Financial Reporting Standards (IFRS). The financial statements have been prepared on the basis of this historic cost principle apart from cases where the contrary is stated. The figures cited in the financial statements …
ifrs sme sample financial statements

[DOC File]IFRS 9 Financial Instruments
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IFRS 2 requires an undertaking to recognise share-based payment transactions in its financial statements, including transactions with staff or other parties to be settled in cash, other assets, or equity instruments of the undertaking. There are no exceptions to IFRS 2, other than for transactions to which other Standards apply.
ifrs 16 financial statement presentation

[DOC File]IAS Taxonomy Core FS Narrative Draft
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Jul 15, 2003 · Typically represented in IFRS model financial statements, checklists and guidance materials as provided from each of the major international accounting firms. Found in common practice financial reporting, and. Flow logically from items 1-3, for example, sub-totals and totals. This IFRS-CI Taxonomy is in . compliance
ifrs 16 illustrative financial statements

[DOC File]IFRS 9 Financial Instruments
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IFRS 9 requires an undertaking to reclassify financial assets if the undertaking’s business model for managing those financial assets changes. Such changes are expected to be very infrequent. Such changes must be determined as a result of external, or internal, changes significant to the undertaking’s operations and demonstrable to external ...
ifrs financial statement presentation

[DOCX File]IFRS 17
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Apply IFRS 17 and IFRS 9 to the selected portfolio . as well as. the corresponding financial assets for their entire duration and quantify the results as if 1 January 2017 was the date of application of IFRS 17. For transition, apply the full retrospective method if information is available.
ifrs model financial statements 2019

[DOC File]International Financial Reporting Standards (IFRS ...
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Oct 15, 2003 · Typically represented in IFRS model financial statements, checklists and guidance materials as provided from each of the major international accounting firms. Found in common practice financial reporting, and. Flow logically from items 1-3, for example, sub-totals and totals.
2019 ifrs illustrative financial statements

[DOC File]Table of US GAAP, IFRS and Intermediate Textbook chapters ...
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International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting. Issued by the London-based International Accounting Standards Board (IASB), IFRS is currently accepted in approximately 100 countries, including the members of the European Union, Israel and Australia.
ifrs 16 disclosure report

Ifrs financial statements model