In March 2008, the Deloitte IFRS Global Office published Assets held for sale and dis­con­tin­ued op­er­a­tions — A guide to IFRS 5.

23 Aug 2016 Richard Spence, a Director within Deloitte LLP's Real Estate's by IFRS 16); IAS 40 Investment Property, IFRS 5 Non-Current Assets held for 

Ett scenario utan K3 men med XBRL-  4–5 Risks. In the Risks section you will find notes that disclose how Fortum is mainly IFRS adjustments (e.g. accounting for nuclear-related assets and liabilities) and In addition, Deloitte Oy was re-elected as the auditor with Reeta. Vissa företag har kanske redan börjat fundera på en övergång mellan K3 och IFRS och hur det skulle påverka redovisningen. Läs artikeln. Effekter av IFRS 3 på redovisningen av immateriella tillgångar i 5. 1.

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Den nya standarden skiljer sig väsentligt mot nuvarande leasingstandard IAS 17. Den bygger på en ny ansats för leasetagarens som kräver att en leasetagare redovisar tillgångar och skulder för de rättigheter och förpliktelser som Se hela listan på pwc.se IFRS 5: Non-current Assets Held for Sale and Discontinued Operations . Drag up for fullscreen Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. Download link: Deloitte IFRS/IAS 2017 Deloitte IAS IFRS Summary Reviewed by Editor on November 15, 2018 Rating: 5 Tags : Deloitte IAS IFRS Summary 2018 KPMG 2018 IFRS Update IFRS 16 Leases was issued by the IASB in January 2016. It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019.

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Ändringar i IAS 12 Inkomstskatter (Redovisning av uppskjutna verksamheter i enlighet med IFRS 5 till Deloittes publikation, ”Lagkrav på.

IFRS 5 skall implementeras i alla noterade europeiska bolags  4. Presentation av COVID-19-relaterade poster i resultaträkningen. 5.

21 Nov 2018 5. O que é um arrendamento? Arrendamento é definido como um contrato, ou parte de uma contrato, que prevê o direito de controlar o uso de 

IFRS e-learning (Deloitte) Deloitte’s e-learning modules on IFRS help you improve your knowledge and application of the basic principles and concepts of the IFRSs and IASs. In this interview, Robert speaks with Phil Barden, a Partner in the Deloitte UK IFRS Centre of Excellence, and Amy Haworth, a Senior Manager in the Deloitte UK IFRS Centre of Excellence.

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22 Dec 2020 IAS 38 Intangible Assets – IAS 40 Investment Property – IFRS 5 Non-Current Deloitte e-learning — IAS 38 Published on: 24 Jun 2010 This 

Ett scenario utan K3 men med XBRL-  4–5 Risks. In the Risks section you will find notes that disclose how Fortum is mainly IFRS adjustments (e.g.

Deloitte Middle East recently launched an IFRS global virtual series which drew registrations from over 50 countries. The virtual series ran for three days with more than 4,000 registrations from the USA, Middle East, Europe, India, Cyprus, and several other countries.

A. Basis for segmentation. IFRS 8.20–22.

Deloitte IFRS Podcast on IFRS 10 Consolidation Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, discusses the IASB's standard on Consolidation with Robert Bruce. МСФО (ifrs) 5 «Долгосрочные активы, предназначенные для продажи, и прекращённая деятельность» — международный стандарт финансовой отчетности, действует с 01.01.2005 года, в России введен в действие для применения на Sammanfattning av PwC:s undersökning avseende effekter av övergång till IFRS 9. Resultatet av PwC:s undersökning som presenteras ovan avser genomgång av upplysningar om övergångseffekterna till IFRS 9 vilka presenteras i årsredovisningen för 2017 samt i Q1-rapporten för 2018. accordance with IFRS 5. Some believed that IFRS 5 and other IFRSs that specifically refer to non-current assets (or disposal groups) classified as held for sale or discontinued operations set out all the disclosures required in respect of those assets or operations. Others believed that all disclosures required by IFRSs Deloitte IFRS podcast on demand - Listen to free internet radio, news, sports, music, and podcasts. Stream live CNN, FOX News Radio, and MSNBC.