Supporting commentary is also provided. Amendments to IFRS 9, ‘Financial instruments’, IAS 39, ‘Financial instruments’, and IFRS 7,’Financial instruments: disclosures’ – Interest rate benchmark reform 0000019014 00000 n Categories Core tools. 0000009840 00000 n Identifying a Lease 11 3.1. 0000028477 00000 n In many cases, this will require information about the sensitivity of carrying amounts … Conheça os especialistas . 0000014740 00000 n 0000033093 00000 n 0000062932 00000 n This document presents the countries that are hyper-inflationary at 31 December 2019, and those that are not hyper-inflationary . The financial statements comply with International Financial Reporting Standards (IFRS) as issued at 31 January 2020 and that apply to annual reporting periods commencing on or after 1 January 2020, including IAS 34 Interim Financial Reporting. 0000024462 00000 n IFRS in Focus December 2020 Contents 1. %%EOF 0000015547 00000 n 0000008278 00000 n 0000114090 00000 n The Manual of accounting - IFRS 2020 comes as a three-volume set comprising: IFRS 2019 - volumes 1 & 2 (publication date: December 2018) - If you purchased the 2019 set previously, you only need to purchase the IFRS supplement 2020. This publication contains the IFRS Update of standards and interpretations in issue at 30 June 2020. %PDF-1.6 %���� IFRS 16 ©2020.For information,contactDeloitteChina. cursos do IFRS e vinculados ao Edital IFRS nº 15/2020 - Apoio a projetos indissociáveis de pesquisa, ensino e extensão nos campi do IFRS. illustrates the financial reporting requirements that would apply to such a company under International Financial Reporting Standards as issued at 31 May 2020. ‘Applying IFRS Standards in 2020—impact of covid-19’ at the IFRS Virtual Conference 2020 in September. 0000035580 00000 n 0000010781 00000 n IFRS – International Financial Reporting Standards Pdf Book is also available for Read Online, mobi, docx and mobile and kindle reading. 0000008434 00000 n 0 عمر يوسف عمر الحضري، مجلتك الإقتصادية admin. 0000009214 00000 n The Issued IFRS Standards 2020 publication contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2019. endstream endobj 1085 0 obj <. 0000016218 00000 n 0000042807 00000 n ... 17 Jul 2020 PDF. Can researchers observe changes in entities’ disclosures because the drafting of disclosure requirements are different. 0000070675 00000 n 0000063092 00000 n 0000043013 00000 n 0000011252 00000 n 0000009058 00000 n Areas 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 Categories Core tools. 0000016773 00000 n 0000053458 00000 n 0000011878 00000 n IFRS 9 in the context of the coronavirus (COVID-19) pandemic . 0000101440 00000 n In the right-hand column, it compares US GAAP to IFRS Standards, highlighting similarities and differences. 0000013758 00000 n In late 2019, a cluster of cases displaying the symptoms of a ‘pneumonia of unknown The December 2020 edition of the publication has been updated for changes to International Financial Reporting Standards that have been published between 1 January 2019 and 31 December 2019. 0000031009 00000 n Amendments to IFRS 3, ‘Business combinations’, – Definition of a business Annual periods 1 Jan 2020 Early adoption is permitted Not adopted at time 0000004868 00000 n Standards Issued and Effective on or after 1 January 2022 Standard Change 1 IFRS 17 Insurance Contracts IFRS 17 creates one accounting model for all insurance contracts in all Ifrs standards list 2020 pdf Continue. Applying the Definition of a Lease 14 3.2. More disclosures are provided 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 Alloc ate lease and non-lease . g) Apresentador(a) da Mostra de Inovação e Tecnologias: Poderão submeter trabalho à MIT estudantes regularmente matriculados em cursos do IFRS… period beginning on 1 January 2020 and those with a later effective date. 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. Driving growth and operational Technical resources on the International Financial Reporting Standards (IFRS) – get started now with practical guidance, latest thinking and tools. 0000009996 00000 n 0000091383 00000 n 0000053574 00000 n In June 2020, the Board issued Amendments to IFRS 17. 0000035080 00000 n 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. Scope 7 2.1. Welcome to the IFRS Foundation Online Shop. View IFRS in Focus - Goodwill and Impairment.pdf from ACCOUNTANC MBACC51014 at University of Kelaniya. 0000004822 00000 n IFRS 1 First-time Adoption of International Financial Reporting Standards. 0000101584 00000 n 0000033259 00000 n • IFRS supplement 2020 (publication date: December 2019) - Also available for sale separately. 0000035390 00000 n IFRS news January 2020 PwC | 2. 0000035688 00000 n 0000114019 00000 n 0000007712 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 2018–2020 Cycle (Amendment to IFRS 9) 146 6.6 Annual Improvements to IFRS Standards 2018–2020 Cycle (Amendment to IAS 41) 146 6.7 Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) 147 6.8 Classification of Liabilities as Current or Non-current (Amendments to IAS 1) 148 6.9 IFRS 17 Insurance Contracts 149 0000009527 00000 n July 2020 home.kpmg/ifrs. International Financial Reporting Standards. %PDF-1.7 %���� 1084 0 obj <> endobj 0000035184 00000 n We are a network of networks spanning 43 different countries comprising professionals from public, private and … The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Driving growth and operational This publication contains the IFRS Update of standards and interpretations in issue at 30 June 2020. Confira os temas que foram abordados . 0000101157 00000 n 0000009370 00000 n Deloitte IFRS Masterclass 2020 Global virtual series Deloitte IFRS specialists’ profiles Cynthia Corby Audit & Assurance Partner, Deloitte Middle East Dubai, United Arab Emirates Cynthia Corby serves as the Audit & Assurance Chief Operating Officer of Deloitte Middle East. 0000007966 00000 n 01 April 2020 . The Standards introduces more objective based disclosure requirements. on IFRS Standards in issue at 1 August 2020, and includes standards and interpretations that are effective at that date 1 (‘currently effective requirements’) and significant amendments that are effective in later periods (‘forthcoming requirements’). Palestrantes. 0000025978 00000 n 0000062743 00000 n The Manual of accounting - IFRS 2020 comes as a three-volume set comprising: • IFRS 2019 - volumes 1 & 2 (publication date: December 2018) - If you purchased the 2019 set previously, you only need to purchase the IFRS supplement 2020. Hyper-inflationary economies at 31 December 2019 – PwC In brief. New IFRS standards 2020 . 26 Nov 2020 Workforce. 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. 0000018758 00000 n 0000012035 00000 n 0000606988 00000 n Contents. The Issued IFRS Standards 2020 publication contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2019. Standards and interpretations published, but not yet applicable for the annual period beginning on 1 January 2020. Dear Sir or Madam , The ECB is closely monitoring developments related to the COVID-19 outbreak and the risks that such a shock could pose to the safety and soundness of Significant Institutions and to … ... 17 Jul 2020 PDF. Identified Asset 15 3.3. 0000019526 00000 n 0000000016 00000 n 16 IFRS 16 lease lease 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. on IFRS Standards in issue at 1 August 2020, and includes standards and interpretations that are effective at that date 1 (‘currently effective requirements’) and significant amendments that are effective in later periods (‘forthcoming requirements’). 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. 1404 0 obj <> endobj xref Subject IFRS technical resources. 0000012177 00000 n 0000101013 00000 n November 2020 IFRS accounting considerations of the coronavirus pandemic 2 1. 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 �-HH� �@� H�X� u���� a"�301���)"��;� � �U trailer <]/Prev 977987>> startxref 0 %%EOF 1517 0 obj <>stream summarises the requirements of IFRS Standards in the left-hand column. The IASB tentatively decided to defer the effective date of IFRS 17, Insurance Contracts to annual periods beginning on or after January 1, 2022. 0000081027 00000 n endstream endobj startxref IFRS news archive. 0000034879 00000 n SER intends to focus in particular on compliance with the requirements in IAS 7 Statement of Cash Flows and IAS 12 Income Taxes. h�bbd``b`.��A�< ��bML �BK�:b���J �v January 10, 2020 - Due to the complexity of IFRS 17, it is important that Internal Audit has a "seat at the table" throughout implementation programs. 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