Post-implementation Reviews of IFRS 10, IFRS 11 and IFRS 12 The meeting agenda and agenda papers can be found on the IASB meeting page . https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb IAS 10 Events after the Reporting Period1 This Basis for Conclusions accompanies, but is not part of, IAS 10. IASB ISSUES AMENDMENTS TO IAS 1 – CLASSIFICATION OF LIABILITIES AS CURRENT OR NON -CURRENT . Achtergrond consolidatieproject Consolidatie staat sinds 2003 op de agenda van de IASB en sinds 2006 ook in samenwerking met de FASB. Les règles relatives aux états financiers individuels demeurent inchangées. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). 국제회계기준(IFRS) 연혁표; 1973년: 10개 국가(미국, 영국, 호주, 캐나다, 프랑스, 독일, 일본, 멕시코, 네덜란드,아일랜드)의 회계관련기관이 IASC(International Accounting Standards Committee) 설립 - 국제회계기준서 IAS(International Accounting Standards)공표(권고성격) Our aim has been to gather the evidence needed to decide whether, for each aspect: (a) amending IAS 37 would address the needs of users of financial reports In 2001, when the IASB took over responsibility for international financial reporting, it took on all of the IASC's standards (which were all prefixed with ‘IAS’ – e.g. The IASB reviewed the due process steps that it has taken since the publication of the Exposure Draft ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28), published in December 2012, and concluded that the applicable due process steps have been completed. Project History. The Board met remotely on 27–29 October 2020. IAS 10 (titled Events After the Balance Sheet Date) was issued in May 1999 by the International Accounting Standards Committee, the predecessor to the IASB. NZ IAS 10 incorporates the equivalent IFRS® Standard as issued by the International Accounting Standards Board (IASB). 개정 IAS 27 Consolidated & Seperate F/S SIC 12 Consoldation-SPE IAS 27 Seperate F/S FRS 10 Consolidated F/S IAS 28 Investments in Associates IAS … IFRS 第5 号の適用後レ … The IASB reviewed the due process steps that it has taken to date on Effective Date of Amendments to IFRS 10 and IAS 28, a narrow scope amendment to IFRS 10 Consolidated Financial Statements and IAS 28 Associates and Joint Ventures that defers the effective date of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture. October 2020 . 2015년 9월 IFRS IC meeting 주요내용 요약 IFRS 실무적용 해설 실무적용이슈 No.47 펀드운용사의 ‘유의적인 영향력’ 보유 여부 판단 최근 국제회계기준 정보 [해석서 초안] IAS 12에 대한 해석서 Uncertainty over Income Tax Treatments Revised December 2003. In September 2014 the IASB issued amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture ("the 2014 Amendments").On 10 August 2015, the IASB issued the Exposure Draft Effective Date of Amendments to IFRS 10 and IAS 28 ("the ED") to propose deferring indefinitely the effective date of the 2014 … The IASB discussed the finalisation of three proposed amendments related to the accounting for joint arrangements: ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28);; ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11); and להלן התרגום לעברית של תקני הדיווח הכספי הבינלאומיים – ifrs ושל תקני החשבונאות הבינלאומיים – ias שפורסמו עד ליום 31 במאי 2019 לרבות תיקונים לתקנים שפורסמו עד למועד זה ומועד תחילתם אינו לאחר 1 בינואר 2020. This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board).The Board's final decisions on IFRS ® Standards, Amendments and IFRIC ® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee.. Individual Board Unaccompanied version of IAS 10 The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. It was reformatted in 1994 and superseded in 1997 by IAS 1 Presentation of Financial Statements. Events may occur between the end of the reporting period and the date when financial statements are authorized for issue which may present information that should be considered in the preparation of financial statements. IASB Update From the International Accounting Standards Board April 2014 Welcome to the IASB Update The IASB met in public from 22-25 April 2014 at the IASB offices in London, UK. 汚染物価格決定メカニズム iii. IASB Update は、国際会計 ... 10 月27 日から29 日にリモートで会議を行った。 ... i. OBJECTIVE The objective of IAS 10 is to prescribe: a. when an entity should adjust its financial statements 高インフレ ー IAS 第29 号の範囲 ii. The amendments had originally been issued as an exposure draft in February 2015. 変動対価及び条件付対価 iv.
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