0000009840 00000 n Applying the Definition of a Lease 14 3.2. Evento Virtual IFRS 2020 . 2020 IFRS Interim Reporting Disclosure Checklist | 3 In its Communiqué No.1/2020, SIX Exchange Regulation (SER) announced the areas of focus for the review of 2020 annual and interim financial statements. 0000019526 00000 n IFRS IN PRACTICE 2019/2020 fi IFRS 16 LEASES 3 TABLE OF CONTENTS 1. statements for the period ended 30 June 2020, based on IFRS in issue at 29 February 2020, supplements Good Group (International) Limited – Illustrative financial statements. 0000113727 00000 n • IFRS supplement 2020 (publication date: December 2019) - Also available for sale separately. 0000008902 00000 n IFRS 16 ©2020.For information,contactDeloitteChina. Driving growth and operational 0000009683 00000 n 0000014740 00000 n Ændret IFRS 16,Covid-19 relateret lejekoncessioner Maj 2020 1.6.2020 Ja 11 Ændret IFRS 9, IAS 39 og IFRS 7, IFRS 4 og IFRS 16 Reform af referencerenter (IBOR reform) –Fase 2 … What factors are associated with better disclosures under IFRS 7. A E R O F L O T G R O U P Q2 & 6M 2020 IFRS RESULTS 31 August 2020 Speakers: Andrey Chikhanchin –Deputy CEO for Commerce and Finance Andrey Panov –Deputy CEO for Strategy, Service and Marketing Ivan Batanov –Head of Revenue Management IFRS Update Course in English 7 December 2020 Price: 910 zł / EUR 200 net Course Co-Ordinator: Aleksandra Trych Aleksandra.Trych@pl.ey.com Tel: +48 22 260 80 00 Join us ONLINE LIVE Scope 7 2.1. The Standards introduces more objective based disclosure requirements. IFRS – International Financial Reporting Standards Pdf Book is also available for Read Online, mobi, docx and mobile and kindle reading. SSM-2020-0154 . 0000063185 00000 n Introduction 5 2. 0000013217 00000 n summarises the requirements of IFRS Standards in the left-hand column. 0 SER intends to focus in particular on compliance with the requirements in IAS 7 Statement of Cash Flows and IAS 12 Income Taxes. The Annotated Issued IFRS Standards 2020 includes the same content as Issued IFRS Standards 2020, but with additional annotations containing … 0000033093 00000 n IFRS – International Financial Reporting Standards Pdf Book is also available for Read Online, mobi, docx and mobile and kindle reading. The amendments to IFRS 16 are effective for annual reporting periods beginning on or after 1 June 2020, with earlier application permitted. requirements of IFRS 15. endstream endobj 1085 0 obj <. In June 2020, the Board issued Amendments to IFRS 17. 0000028747 00000 n 0000027631 00000 n 0000021365 00000 n The proposals may be modified in the light of comments received before being issued in final form. g) Apresentador(a) da Mostra de Inovação e Tecnologias: Poderão submeter trabalho à MIT estudantes regularmente matriculados em cursos do IFRS… First Impressions: 2020 edition. تقدم ميرك المعايير الدولية لإعداد التقارير المالية (ifrs) وتعديلات 2020 ودورات تدريبية أخرى في إدارة المحاسبة و المالية في أبوظبي, الرياض, جدة, دبي, ودول مجلس التعاون الخليجي. On 31 October 2018, the IASB gave ‘Meaning of Material (Amendments to IAS 1 and IAS 8)’ to explain the meaning of ‘material’ and to adjust the definition utilized in the Conceptual Framework and the benchmarks themselves. 0000035286 00000 n 0000012703 00000 n 28 Accounting response Scenario 1: Lessee opts to account for lease and non-lease components separately Assume the stand-alone prices for lease and non-lease components are HK$1M and HK$200,000 per month respectively. 0000606988 00000 n November 2020 IFRS accounting considerations of the coronavirus pandemic 2 1. %PDF-1.6 %���� Categories Core tools. 0000013912 00000 n 0000012177 00000 n 0000008122 00000 n 0000004822 00000 n 0000028477 00000 n We are a network of networks spanning 43 different countries comprising professionals from public, private and … Can researchers observe changes in entities’ disclosures because the drafting of disclosure requirements are different. Confira os temas que foram abordados . 0000100451 00000 n Destaques - 3 items. IFRS による 決算上の留意 点・IFRS アップデート（以下 IFRS アップデート 2019 年 度）, P19 「『事業』の定義の改訂」- IFRS 第3 号の改訂 2018年10月公表 2020 年1 月1 日以降開 始事業年度から適用 期適用可 IFRS Developments 第 137 号 「IFRS 第3 号にお International Financial Reporting Standards. 16 IFRS 16 lease lease Buy Now. 0000034879 00000 n 0000009996 00000 n 0000063092 00000 n IFRS® Taxonomy 2020 Proposed Update 3 Interest Rate Benchmark Reform—Phase 2 Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Comments to be received by 28 September 2020 0000052861 00000 n ... 17 Jul 2020 PDF. New IFRS standards 2020 . 0000018758 00000 n Amendments to IFRS 9, ‘Financial instruments’, IAS 39, ‘Financial instruments’, and IFRS 7,’Financial instruments: disclosures’ – Interest rate benchmark reform 0000033259 00000 n Entities must provide a quantification of estimation uncertainty and disclose the assigned values for key inputs and assumptions. IFRS news archive. 0000008278 00000 n 0000013758 00000 n 0000008434 00000 n This guide does not illustrate the requirements of IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 4 Insurance Contracts, IFRS 6 Exploration for and Evaluation of Mineral Resources, IFRS 14 Regulatory 0000010153 00000 n IFRS 9 in the context of the coronavirus (COVID-19) pandemic . Categories Core tools. The panel focused on: • what entities need to consider when developing assumptions in preparing financial statements in times of heightened uncertainty; and • what information to disclose about the assumptions used. 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