The Board met on Tuesday 24 until Thursday 26 September 2019 at the … Individual Board Free registration is required. Volgens de IASB heeft een inconsistente toepassing van het controlbegrip (in IAS 27 en SIC-12) Amendments to IFRS 10 apply to entities whose business purpose is to invest funds solely for returns from capital appreciation, investment income or both. IAS 10 Events after the Reporting Period prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures that an entity should give about the date when the financial statements were authorised and about events after the reporting period. La dernière version révisée d'IAS 10 a été publiée par l’IASB le 18 décembre 2003. IAS 10 Events after the Reporting Period1 This Basis for Conclusions accompanies, but is not part of, IAS 10. It is responsible for developing International Financial Reporting Standards (IFRS Standards), previously known as International Accounting … Page 3 of 10 9. I. 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. Effective 1 January 2005. 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 https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb 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 高インフレ ー IAS 第29 号の範囲 ii. Our research in the Provisions project has involved gathering evidence about other aspects of IAS 37 that stakeholders have suggested are deficient. BACKGROUND . October 2020 . The Board met remotely on 27–29 October 2020. IFRS 第5 号の適用後レ … There was a remote joint IASB–FASB education meeting held on 19 November 2020. The International Accounting Standards Board (IASB ) issued Amendments to IAS 1 – Classification of Liabili ties as Current or Non -current in January 2020. 変動対価及び条件付対価 iv. Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 is published by the International Accounting Standards Board (IASB) for comment only. 2015년 9월, 10월 IASB meeting 기타 논의사항 II. 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. The topics for discussion were: The Research Programme—update Leases Agriculture: Bearer Plants Narrow-scope amendments—IFRS 10 Consolidated Financial Statements and IAS 28 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. 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 International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.. On 11 June 2014, the IASB published an Exposure Draft Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10 and IAS 28) ('the ED') with a 96-day comment period ending on 15 September 2014. La norme IAS 27 Le 12 mai 2011 , l'IASB a publié une nouvelle version d'IAS 27 (IAS 27 - 2011) qui s'intitule "Etats financiers individuels " suite à la publication d'IFRS 10 "Etats financiers consolidés" . 10. 3 | IAS 10 Events after the Reporting Period IASB APPLICATION DATE (NON-JURISDICTION SPECIFIC) IAS 10 was reissued in December 2003 and is applicable for annual reporting periods commencing on or after 1 January 2005. 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 forth in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee. OBJECTIVE The objective of IAS 10 is to prescribe: a. when an entity should adjust its financial statements The proposed amendments were designed to improve presentation in financial statements by clarifying the criteria for the classification of a liability as … 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. 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.. Pour acheter les publications de l’IASB : www.ifrs.org . 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