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BDO real estate and construction team is available to collaborate with you, wherever you do business. – Disclosures may differ depending on the transition method chosen by the entity: For example, entities applying IFRS 16 under the full retrospective as well as the general disclosure requirements in paragraph 28 of IAS 8 . Die Europäische Beratungsgruppe zur Rechnungslegung (European Financial Reporting Advisory Group, EFRAG) hat am 8. The amendments to IAS 1 are applicable for annual periods beginning on or after 1 January 2022. Revenue. Tali modifiche sono … Accounting Policies, Changes in Accounting Estimates and Errors. IAS 21 outlines how to account for foreign currency transactions and operations in financial statements, and also how to translate financial statements into a presentation currency. Property, Plant and Equipment. Amendments to HKAS/IAS and HKAS/IAS 8 - Definition of Material. Our approach is collaborative, and as one of the world’s leading accounting and advisory organizations, our … IAS 8. Accounting Policies, Changes in Accounting Estimates and Errors, when applicable. IASB issues guide on selecting and applying accounting policies . Income Taxes. Совет по МСФО (iasb) опубликовал обзор предложенных поправок к ias 8 «Учетная политика, изменения в бухгалтерских оценках и ошибки» в своем проекте документа (ed), выпущенном в марте 2018 года. IFRS 16 Leases replaces IAS 17, SIC 15, SIC 27 and IFRIC 4 and sets out the principles for the recognition, measurement, presentation and disclosure of leases by lessors and lessees. IFRS IN PRACTICE 2018 fi IFRS 9 FINANCIAL INSTRUMENTS 5 1. BDO is continuously finding new ways to help your organization thrive. The consultation closes in July 2018. Modifications to address … Retrospective application of the amendments are required as per IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. IAS 10.3 a) i.V.m. amount, less any amount of the revenue that will not be taxable in future periods’ (IAS 12.8). BDO Member Firms are located in over 100 countries worldwide (e) Contact details including e-mail address: HThomson@bdoglobal.com andrew.buchanan@bdo.co.uk 2 EFRAG is carrying out an assessment of the costs and benefits that will arise for preparers and for users in implementing IAS 1 (Revised), both in year one and in subsequent years. The IASB completed IFRS 9 in July 2014, by publishing a Example 1 – the tax base of an asset Company A purchased an item of property, plant and equipment for CU10,000. Consumer Business BDO’s consumer business expertise combines the retail, tourism, leisure and hospitality industries. The International Accounting Standards Board (“IASB”) has released an exposure draft that proposes amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (“IAS 8”). A fresh look at IFRS 8, ‘Operating segments’ Guide produced by PwC in March 2015 explaining the key requirements of IFRS 8 and looking at practical issues that have developed since the standard was issued. Segment reporting – IFRS 8 23 Employee benefits – IAS 19 24 Share-based payment – IFRS 2 26 Taxation – IAS 12, IFRIC 23 27 Earnings per share – IAS 33 28 Balance sheet and related notes 29 Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 IAS 8 Accounting policies, changes in accounting estimates and errors 2017 - 07 2 Retrospective application is applying a new accounting policy to transactions, other events and conditions as if that policy had always been applied. Tax Resource Center The tax function is transforming. ASPE - IFRS - BDO Canada An entity is required to assess at each reporting date whether there is any indication of impairment.Paragraph 12 of IAS 36 sets out examples of impairment indicators, both external and internal indicators.For the purpose of recognition and measurement of an impairment loss, ASPE requires a long-lived asset to be. параграф ias 8:5] Здесь следует подчеркнуть, что МСФО (ias) 8 конкретно указывает, что основой учета (особенно основой оценки), является учетная политика, а не бухгалтерская оценка. IAS 19 (S) Employee Benefits (Superseded from 1 Jan 2013) IAS 20 Exposure draft released on how to account for changes in accounting policies as a result of IFRS Interpretations Committee agenda decisions . Events After the Reporting Period. Leases. Guidance for jointly controlled entities that was previously included in IAS 31 Interests in Joint Ventures is now provided in IFRS 11. 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