The objectives of the Interpretations Committee are to interpret the application of IAS / IFRS, provide timely guidance on financial reporting issues that are not specifically addressed in IAS / IFRS and undertake other tasks at the request of the International Accounting Standards Board (IASB). The old Standard Interpretations Committee (SIC) is

IAS 27 Consolidated and Separate Financial Statements (issued December 2003 ). •. IFRIC Amendment to SIC-12 Scope of SIC-12 Consolidation—Special 

SIC 29-Arm. SIC 31-Arm. SIC 32-Arm. IFRIC 1-Arm. IFRIC 2-Arm. IFRIC 4-Arm.

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The effective dates for implementation of these Appendix B of appendices will be announced separately. Ind AS 11** Service Concession Arrangements: Disclosures Reference Title Possibleconsiderations IFRS 9 Financial Instruments IFRS IN PRACTICE 2019 fi IFRS 16 LEASES 3 TABLE OF CONTENTS 1. Introduction 5 2. Scope 7 Identifying a Lease 10 3.1. Applying the Definition of a Lease 12 3.2.

the purpose and design of an SPE under IFRS 10. Under SIC 12 one looked broadly at the substance of the relationship between an entity and an SPE. Under US GAAP, it has been the practice to look at each financial instrument to which the SPE is a party and determine whether it creates variability or absorbs variability in the cashflows of the SPE, only

SIC 31-Arm. SIC 32-Arm. IFRIC 1-Arm.

La réforme de mai 2011 a : – supprimé l 'IAS 31 et le SIC 12,. – réformé les IAS 27 et 28. – créé les IFRS 10, 11 et 12. • Cette réforme n 'a pas encore été validée.

The old Standard Interpretations Committee (SIC) is SIC SIC 7: Introduction of the Euro SIC 10: Government Assistance – No Specific Relation to Operating Activities SIC 12: Consolidation – Special Purpose Entities SIC 13: Jointly Controlled Entities – Non-Monetary Contributions by Venturers SIC 15: Operating Leases – Incentives The following interpretation refers to IFRIC 12 . SIC 29 Disclosure – Service Concession Arrangements; IFRSs Referred to by IFRIC 12. IFRS 1 First Time Adoption of IFRS; IFRS 7 Financial Instruments: Disclosures; IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 … IFRS 12-Arm. IFRS 13-Arm.

IFRS 10 ‘Consolidated Financial Statements’ supersedes IAS 27 and SIC 12 IAS 27 renamed as and confined to ‘Separate Financial Statements’ IFRS 11 ‘Joint Arrangements’ replaces IAS 31 and SIC 13 IFRS 12 ‘Disclosures of interests in other entities’ encompasses all International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board. They constitute a standardised way of describing the company’s financial performance and position so that company financial statements are understandable and comparable across international boundaries.
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Sök i butiken Den svenska versionen av IFRS, IAS, IFRIC och SIC. IFRS-volymen innehåller den officiella EU-översättningen av de internationella redovisningsstandarderna till svenska. nya redovisningsregler från och med 2014 enligt IFRS 11.

EBITDA marginal inklusive IFRS 16.
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International Financial Reporting Standards (Blue and Red Books) IFRS Amendments IFRS for SMEs IFRS Proposals Draft IFRIC Interpretations Guidance and Requests for Information IFRS Foundation Proposals and Reports TRG Meetings IFRS Newsletters IFRS Educational Material (including Webcasts and Podcasts) Selected IASB Speeches, Statements and

Det enda  av A Bogren · 2002 — 15 ”mjukare” än de i SIC 12, vilket gör att färre SPEs konsolideras. Analysen I detta kapitel görs en genomgång av SIC – 12 som är en tolkning av IAS 27 och. IFRS 16 med tillhörande IFRIC/SIC — IFRS 16 Leasingavtal · IFRIC 1 Förändringar i befintliga nedmontering, återställande och liknande åtgärder · IFRIC 12 SIC 32 Immateriella tillgångar – utgifter för webbplats. IFRS 3 med tillhörande IFRIC/SIC IFRS 12 Upplysningar om andelar i andra företag IAS 12 Inkomstskatter · SIC 25 Inkomstskatter – konsekvenser av en  IASB. International Accounting Standards Board.

Anleger von Spezialfonds, die einen Konzernabschluss gem. den International Financial Reporting Standards (IFRS) erstellen, müssen ihre Spezialfonds nach SIC 12 in ihren Konsolidierungskreis einbeziehen und in ihrem Konzernabschluss konsolidieren. Dafür benötigen sie umfangreiche Angaben von ihrer Kapitalanlagegesellschaft (KAG), in denen die Bestandteile der Spezialfonds gem. den

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• réglant la IFRIC 12 Accords de concession de services.