Ias 27 Deloitte PDF
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Audit IAS Plus. Published for our clients and staff throughout the world May 2008 – Special edition IAS Plus website Over 6.2 million people have visited
parent, an investor or a venturer preparing separate financial statements in accordance with IAS 27 Consolidated and Separate Financial Statements . If the presentation currency differs from the entity’s functional currency, it ...
Audit. Tax. Consulting. Financial Advisory. Business combinations and changes in ownership interests A guide to the revised IFRS 3 and IAS 27 25263 bd IFRS3 IAS27:25263 IFRS3/IAS27 bd 4/7/08 10:02 Page a
IFRS in Focus IASB proposes amendments to IAS 27 to allow the use of the equity method in separate financial statements Contents Why are amendments being proposed to IAS 27?
The European IAS regulation applies not only to the 27 EU Member States but also to the three members of the European Economic Area (EEA) – Iceland,
Summary of “Suite of Five” IAS 27 Consolidated and Separate Financial Statements SIC 12 Consolidation –Special Purpose Entities IAS 28 Investments in Associates
Bringing clarity to an IFRS world IFRS quarterly technical update March 27, 2013
•IAS 27 was reissued in January 2008 and applies to annual periods beginning on or after 1 July 2009, and is superseded by IAS 27 Separate Financial Statements and IFRS 10 ... ©2012 Deloitte Global Services Limited–Partners in Learning
mhtml:file://E:\Germany\Deloitte IAS PLUS.mht 10/18/2009. statements. ... The European IAS regulation applies not only to the 27 EU Member States but also ... International Accounting Standards Board (IASB). The IFRS are
2012 Technical Summary IAS 2 Inventories as issued at 1 January 2012. Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they
Amendments to IFRS 10, IFRS 12 & IAS 27 ... Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity.
IAS 27 Separate Financial Statements (2011)8 ... Links are given to the various Deloitte publications that further explain the accounting ... In July 2012, the International Accounting Standards Board (IASB) staff, along with the SME Implementation
IAS 16 Property, Plant and Equipment IAS 27 Consolidated and Separate Financial Statements IAS 32 Financial Instruments: Presentation IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets
IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates or IAS 31 Interests in Joint Ventures. However, entities shall apply this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27, ...
iv Ai Year in Review — 2013 International 6 IASB Finalizes and Proposes Amendments to IFRSs as Part of Annual Improvements Project* 6 IASB Proposes Narrow-Scope Amendments to IAS 27 6
4 IFRS 7 Financial Instruments: Disclosure © 2007 Deloitte Audit s.r.o. • Integrates IAS 30 and disclosure requirements of IAS 32 ... (PY EUR 27 mio loss). The change in fair value due to credit risk for the period was a EUR 11 mio gain (= 27 mio - 16 mio). IFRS 7
The notion in IAS 27 focuses on the powers of the entity (transferor) and implies an ability to manage the asset actively. In contrast, in the context of derecognition under IAS 39, control is based on whether the transferee has the practical ability to sell the asset.
Deloitte LLP 10 Westport Road Wilton, CT 06897 Contact person: Harvey Hennes Contact number: 203.761.3545 ... IAS 27, Consolidated & Separate Financial Statements 3.0 Accounting 10. IAS 32/39, Financial Instruments: Accounting 2.5 Accounting
IAS 27 Separate Financial Statements IAS 28 Investments in Associates and Joint Ventures Effective for annual periods beginning ... @2012 Deloitte Touche Tohmatsu IAS 31 - Types of joint ventures and classification Is the arrangement structured
© 2012 Deloitte Touche Tohmatsu Limited ... •IAS 27 Consolidated and Separate Financial Statements outlines when an entity must consolidate another entity, how to account for a change in ownership interest, how to prepare
2 Business Combinations - IFRS 3 & IAS 27 3 Financial Instruments – IAS 32, IAS 39 & Discussion Papers 4 IAS 1 – Presentation Day 2 ... Hugh Harrison - Hugh is a Deloitte partner in the Financial Institutions Services Team in South Africa and
Deloitte’s First South African IAS Client Conference will held 18 July 2006 ... Sandton Tel: +27 (0)11 780-5000 Fax: +27 (0)11 780-5002 Register early! – closing date 30 June 2006 Deloitte would ask that all participants register by using the ...
International Accounting Standards ... IAS 27 Consolidated & Separate Financial Statements IAS 28 Investment in Associates ... Deloitte, one of Canada’s leading professional services firms, provides audit, tax, consulting, and
1 17th Annual NA IAS Conference in San Francisco The Seventeenth Annual North American International Assignment Services Conference October 25-28, 2005
IAS 27 (as revised in 2011) Separate Financial Statements 2 IAS 28 (as revised in 2011) Investments in Associates and Joint Ventures 2 1 Effective for annual periods beginning on or after 1 July 2011. ... © 2011 Deloitte & Touche Amendments to IAS 12
IAS (old term): International Accounting Standards The most obvious reason for the development of these standards is the idea of a harmonization of ... • IAS 27: Consolidated Financial Statements • IAS 28: Investments in Associates
Deloitte & Touche LLP. Background ... • IFRS – IFRS 3 (Revised) and IAS 27 (Revised) – Annual periods beginning after July 1, 2009 Transition: – Transactions are prospective – Statement 160’s presentation and disclosure requirements are retrospective
under IAS 27/SIC-12 and IFRS 10, ... • Deloitte expects both Boards due process documents to be towards the end of Q4 2012, and possibly early 2013 – Decision awaited on status of next IASB due process document – review draft
Akintola Williams Deloitte : 5. ... Business Combinations IAS 27 & IFRS 3 & SIC 12 . Mr. Uwadiae Oduware, FCA : Partner, Audit & Advisory Services : Akintola Williams Deloitte : 6. Practical demonstration of Consolidated accounts,
Nyheter IFRS 3 och IAS 27 IFRS 3 Rörelseförvärv och IAS 27 Koncernredovisning och separata finansiella rapporter har omarbetats! De omarbetade standarderna är obligatoriska för redovisning av rörelseförvärv under räkenskapsår som börjar på
activity (IAS 11 paragraph 27) are excluded. This might include borrowing costs incurred on specific borrowings obtained in advance for the whole project. Interaction between IAS 23 and IAS 11. PricewaterhouseCoopers – A practical guide to capitalisation of borrowing costs 15
Mr. Winston Robinson, Partner, Deloitte 3:00 p.m. – 3:30 p.m. WELLNESS BREAK 3:30 p.m. – 4:30 p.m. Proposed New Leasing Standard Ms ... IAS 27, Consolidated and Separate Financial Statements IAS 28, Investments in Associates (Revised) PART I
IFRS UK Subject Page IAS 28 FRS 9 Associates 25 IAS 29 UITF 9 [FRS 24] Hyperinflationary economies 26 IAS 31 FRS 9 Joint ventures 27 IAS 32 FRS 4, FRS 13 [FRS 25] Financial instruments: 28
Background–Why was IAS 19 revised? To report changes in defined benefit obligation and plan assets in a more understandable way Multiple presentation
Tel: +27 (0)11 806 5319 email@example.com. Tax News - August 2012 2 revious Next ... AC108 has since been superseded by IAS 2. In terms of IAS 2, further costs include purchase costs (including taxes, transport, and handling) net of trade
Mission to reinforce the EU’scontribution to international accounting standards ... © 2013 Deloitte Accountants B.V. Impairment 27 Stage 1 Stage 2 Stage 3 Deterioration in credit quality since initial recognition 12-month expected credit losses
of IAS 27 Consolidated and Separate Financial Statements. ... The amendments to IAS 28 resulted from the International Accounting Standards Board’s project on joint ... Giselle Cini is a senior manager in the Deloitte Malta Technical Department. She is ...
Deloitte M. Yousuf Adil Saleem & Co Chartered Accoutants Cavish Court, ... (IFRS) issued by International Accounting Standards Board as notified under the provisions of the Companies Ordinance, ... IAS 27 (Revised 2011) ...
• IAS 39 basically encompasses FAS 115 and FAS 133, so we ... • Also Deloitte’s iGAAP 2007 Financial Instruments: ... 10/8/2008 9:50:27 AM ...
Deloitte Czech Republic October 2013 Immigration newsFlash Important immigration information Accounting news Czech Accounting, IFRS and US GAAP Tax ... IFRS 12 and IAS 27 Investment Entities (issued in October 2012) • Amendments to IAS 36 Recoverable Amount Disclosures for Non-
• IAS 27 (2011) –Separate Financial Statements • IAS 28 ... 27 Deloitte PowerPoint timesaver –August 2011 Amendments/ New Pronouncements in the pipeline. Amendments/ new pronouncements in the pipeline Scope •Pervasive Project Insights
Deloitte’s www.iasplus.com website provides comprehensive information about international financial reporting in general and ... † IFRS 3 Business Combinations and IAS 27 Consolidated and Separate Financial Statements were revised ... the International Accounting Standards Committee, and ...
Deloitte partners and Virginia Tech alums, ... International Accounting Standards Board (IASB), IFRS is currently accepted in approximately 100 countries, ... IAS 27 Consolidated and Separate Financial Statements defines the requirements for
International Accounting Standards Board ... • IAS 27 Consolidated and Separate Financial Statements • IAS 28 Investments in Associates ... o Deloitte's own accounting manuals and other interpretive guidance on US GAAP and IFRSs.
勤業眾信July 2008 IFRS 新訊系列報導一 1 企業合併及合併與個別財務報表相關準則之修訂－IFRS 3 與IAS 27之修訂 國際會計準則理事會 IASB於 2008.1.10 發布修訂版之 IFRS 3 Business Combination ! 以
Main features of HKAS 27 (Revised) 3. The objective of HKAS 27 is to enhance the relevance, reliability and comparability of the information that a parent entity provides in its separate financial statements
27 May 2013 – ©Introduction to Valuation 2013 Deloitte Transaction Services LLC The Institute of Chartered Accountants of Pakistan – Riyadh Chapter ... based Payment and IAS 17 Leases. Introduction to IFRS 13 Fair Value Measurement .
IAS 37 Provisions, contingent liabilities and contingent assets Instituut van de Bedrijfsrevisoren December 1, 2008 . IAS 37 . Provisions, contingent liabilities and
27 June 2012 BUSINESS WITH CONFIDENCE icaew.com ... Technical Manager Financial Reporting Faculty Phil Barden Partner Deloitte Introduction. 26/06/2012 2 BUSINESS WITH CONFIDENCE icaew.com © ICAEW 2012 Using the chat facility ... IAS 27 & 28 • Single control-based ...