OECD's annual Education at a Glance looks at who participates in education, what is spent on it, how education systems operate and the results achieved. These documents have been compiled to assist in gaining a high level overview of the International Financial Reporting Standard for Small and Medium-sized Entities. IFRS at a glance IFRS at a Glance. Underlying Performance. Not all 2019 non-recurring items described in note4.1.3 Financial Review Directional have the same impact under IFRS and Directional reporting: . Contents of this Project Summary • At a glance (page 3) • Background to the Disclosure Initiative (page 4) • Consultation (page 5) • Research findings and conclusions—overview (page 6) On a like-for-like basis, i.e., excluding exchange rate effects and effects of changes in the composition of the Group, net revenue was up by EUR 2.2 billion or 2.8 percent. Dezember 2019 aufstellen. Please read our. IFRS in your pocket |2019 2 Foreword Welcome to the 2019 edition of IFRS in Your Pocket. Die Checkliste berücksichtigt sämtliche IFRS, die bis zum 31. IFRS 16 Leases is mandatory for annual periods beginning on or after 1 January 2019, along with a new Interpretation on uncertain tax positions and seven amendments to Standards, of which four resulted from the IASB’s Annual Improvement process. … IFRS for SMEs at a Glance January 2016 (for periods beginning on or after 1 January 2017 earlier application is permitted) Please click the links below to access individual 'IFRS at a Glance' pdf files per standard. A look at current financial reporting issues. REPORTING FRAMEWORKS AT A GLANCE – FINANCIAL YEARS COMMENCING ON OR AFTER 1 APRIL 2019 ... IFRS Standards or Standards of GRAP Directive 12 Paragraph C1 – C4 None. Buy Print (£103.00) CITE THIS PUBLICATION Cite this content as: EMAIL THIS PAGE Authors OECD 10 Sep 2019. View IFRS 32 BDO presentation.pdf from ACCOUNTING MISC at University of the Fraser Valley. zeitraumbezogenen Umsatzrealisierung bei der Lizenzgewährung als Anwendungshinweise ergänzend hinzugezogen werden könnten. View Notes - IFRS-2.pdf from ACCOUNTING SBR at SKANS School of Accountancy (Tariq Block Campus). IASB Update Jan 2019 –ED to be released Q2 2019 (narrow scope amendment): Recognition of deferred tax when lessee recognises an asset and a liability at initial lease date applying IFRS 16; IRE in IAS 12:15/IAS 12:24 would be narrowed down, i.e. Underlying Performance. Bunzl plc Annual Report 2019 Building a sustainable future. 2) Value of H 1 2018 adjusted. Publications can be ordered from the IFRS Foundation website at www.ifrs.org. IFRS at a Glance has been compiled to assist in gaining a high level overview of IFRSs, including International Accounting Standards and Interpretations. Prior-year figures have not been adjusted; however, for the redefined key performance indicators we show prior-year comparatives calculated on a pro-forma basis. 1.1 Key facts. Updated September 2019 A closer look at IFRS 15, the revenue recognition standard 6 What you need to know • IFRS 15 provides a single source of revenue requirements for all entities in all industries. See Terms & Conditions for more information. Competition in Samoa is pervasive in the retail and wholesale businesses. Before that, companies will need to gather significant additional data about their leases, and make new estimates and calculations. Release Date: 17 June 2019 INT2019-02 IFRS 16, ‘Leases’ – interaction with other standards At a glance Under IFRS 16, lessees will need to recognise virtually all of their leases on the balance sheet by recording a right of use asset and a lease liability. IFRS 16 replaces the previous leases Standard, IAS 17 Leases, and related Interpretations. IFRS 15 . 2.1 Combining contracts 4 2.2 Separate lease components 6 2.3 Lessors – Additional considerations for land and buildings 10 2.4 Portfolio approach 14. Backing this up is information about the IASB and an analysis of thethe use of IFRS Standards around the world. Publications can be ordered from the IFRS Foundation website at www.ifrs.org. The reliefs relate to hedge accounting and have the effect that IBOR reform should not generally cause hedge accounting to terminate. Jun 2019 IFRS/HKFRS News This month's issues: •The new definition of a business Read online IFRS AT A GLANCE - BDO Canada book pdf free download link book now. If a Standard or Interpretation has been recently superseded, the superseded Standard or Interpretation  is identified by an (S) suffix together with the date from which it has been superseded (included in 'brackets' within the title). as at December 2019 ~ 71,500. Hyper-inflation status update for Zimbabwe. IFRS At a Glance (30 June 2020) IFRS In Practice 2020-2021: IAS 36 (including guidance on the impact of COVID-19) IFRB 2020/12 - Implications of COVID-19 for Lessors Pages 6. At a glance The IASB’s new guidance changes the definition of a business and will likely result in more transactions being recorded as asset acquisitions. This site is like a library, you could find million book here by using search box in the header. GAAP vs. IFRS comparisons series for more comparisons highlighting other significant differences between U.S. GAAP and IFRS. So könnte eine entsprechend den IFRS 15-Regelungen erfolgte zeitpunktbezogene … 5G. ROIC. IFRS and Amendments effective in periods after 31 December 2016 year ends. IFRS at a glance: As at 1 July 2018. IFRS AT A GLANCE IAS 32 Financial Instruments: Presentation As at 1 January 2016 IAS 32 Financial IFRS Intelligence. It represents a significant change from legacy IFRS. IFRS 9 Financial Instruments: the basics. TUI at a glance. Prior year figures are not restated with the exception of the presentation of interest paid in the consolidated statement of cash flows. Maintaining IFRS alignment Theme C: Developing guidance to meet users’ broader financial reporting needs Theme D: Promoting IPSAS adoption and All rights reserved. Topic IFRS 16. Download IFRS at a Glance which includes all IFRSs in issue for periods beginning on 1 January 2017. U.S. GAAP vs. IFRS: Contingencies and provisions Prepared by: Richard Stuart, Partner, National Professional Standards Group, RSM US LLP [email protected], +1 203 905 5027 February 2020 Introduction Currently, more than 120 countries require or permit the … 10 MB) bitte auf das Bild oder hier klicken] We look back on a successful 2019 financial year and are well on track to meeting our growth forecast: Net revenue increased by 6.4 percent to EUR 80.5 billion. Ausgabe 9, September 2019 4 Auch wurde im IFRS IC besprochen, dass bei der Würdigung des Vertragswerks die Abgrenzungskriterien des IFRS 15.B58-B62 zur zeitpunkt- bzw. 411. IFRS for SMEs at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), for Small and Medium-sized Entities. Jun 2019 IFRS/HKFRS News This month's issues: •The new definition of a business The new standard takes effect in January 2019. 3. AIRCRAFT. Contents of this Project Summary • At a glance (page 3) • Background to the Disclosure Initiative (page 4) • Consultation (page 5) • Research findings and conclusions—overview (page 6) Not every standard in the Public Sector Accounting Handbook is included in this PSAB at a Glance publication. This is another year of important changes in IFRS. Please read our. The 2019 edition is a comprehensive summary of the current Standards and Interpretations along with details of the projects on the IASB work plan. The new requirements are less complex and less costly to apply than the IASB’s earlier proposals. By using this site you agree to our use of cookies. PDF-Version der EU-IFRS 2019. MAX ~ 21%. This month's issues: • IFRS 15 for the software industry – PwC In brief • In transition - the latest on IFRS 17 implementation - Jan 2019 • Word on the Wharf? Nachfolgend finden Sie kostenlose pdf-Versionen der von der EU-Kommission freigebenen IFRS („EU-IFRS“) in der deutschen Sprachversion. 2. First Time Adoption of International Financial Reporting Standards, Non-current Assets Held for Sale and Discontinued Operations, Exploration for and Evaluation of Mineral Resources, Disclosure of Interests in Other Entities, Accounting Policies, Changes in Accounting Estimates and Errors, Employee Benefits (Superseded from 1 Jan 2013), Accounting for Government Grants and Disclosure of Government Assistance, The Effects of Changes in Foreign Exchange Rates, Accounting and Reporting by Retirement Benefit Plans, Consolidated and Separate Financial Statements (Superseded from 1 Jan 2013), Investments in Associates and Joint Ventures, Investments in Associates (Superseded from 1 Jan 2013), Financial Reporting in Hyperinflationary Economies, Interests in Joint Ventures (Superseded from 1 Jan 2013), Provisions, Contingent Liabilities and Contingent Assets, Financial Instruments - Recognition and Measurement, Changes in Existing Decommissioning, Restoration and Similar Liabilities, Members’ Shares in Co-operative Entities and Similar Instruments, Determining whether an Arrangement  contains a Lease, Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, Liabilities arising from Participation in a Specific Market - Waste Electrical and Electronic Equipment, Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, Interim Financial Reporting and Impairment, IAS 19 - The Limit on a  Defined Benefit Asset, Minimum Funding Requirements and their Interaction, Agreements for the Construction of Real Estate, Hedges of a Net Investment in a Foreign Operation, Distribution of Non-Cash Assets to Owners, Extinguishing Financial Liabilities with Equity Instruments, Stripping Costs in the Production Phase of a Surface Mine, Foreign Currency Transactions and Advance Consideration, Government Assistance - No Specific Relation to Operating Activities, Consolidation: Special Purpose Entities (Superseded from 1 Jan 2013), Jointly Controlled Entities - Non-Monetary Contributions by Venturers (Superseded from 1 Jan 2013), Income Taxes - Changes in the Tax Status of an Entity or its Shareholders, Evaluating the Substance of Trans-actions Involving the Legal Form of a Lease, Service Concession Arrangements -Disclosure, Revenue - Barter Transactions Involving Advertising Services. IFRS at a Glance includes all IFRSs in issue for periods beginning on 1 January 2017. Consult your RSM US LLP service provider concerning your situation and any specific questions you may have. Ann Tarca, IASB Member. Download IFRS for SMEs at a Glance January 2016 which is for periods beginning on or after 1 January 2017. 3 Identifying non-lease components 16. IFRS/HKFRS News Oct 2019 At a glance The IASB has issued amendments to IFRS 9, IAS 39 and IFRS 7 that provide certain reliefs in connection with interest rate benchmark reform. deferred tax would be 1) Limited comparability with the value of H1 2018/ as of December 31, 2018 due to IFRS 16 effects. At a glance. Download IFRS at a Glance which includes all IFRSs in issue for periods beginning on 1 January 2017.IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. IFRS at a glance IFRS at a Glance has been compiled to assist in gaining a high level overview of IFRS, including International Accounting Standards and Interpretations. PSAB AT A GLANCE This publication has been compiled to assist users in gaining a high level overview of public sector accounting standards included in the CPA Canada Public Sector Accounting Handbook as of December 1, 2015. € 18.9 bn. 1.1 Key facts 2 1.2 Key impacts 3. This Need to Know overs a summary of changes made to IFRSs that will need to be adopted in periods after 31 December 2016 year-ends, together with a discussion about major projects the IASB currently has in progress. The new definition of a business could have a significant impact in the real estate (RE) industry. The latter includes indicators on a wide range of outcomes, from comparisons of students’ performance in key subject areas to the impact of education on earnings and on adults’ chances of employment. Based on shareholders’ equity. Die folgende Zusammenstellung enthält alle von der EU-Kommission freigegebenen IFRS, die für Geschäftsjahre, die am oder nach dem 01.01.2019 beginnen, verpflichtend anzuwenden sind (Redaktionsstand: 15.03.2019): [Zum Download der pdf-Datei (rd. IFRS 15 for the software industry – PwC In brief . 7 PwC | IFRS overview 2019 First-time adoption of IFRS – IFRS 1 An entity moving from national GAAP to IFRS should apply the requirements of IFRS 1. Release Date: April 2019 Interim disclosures in the first year of applying IFRS 16 –PwC In brief At a glance After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. IFRS AT A GLANCE IFRS 16 Leases. CRUISE SHIPS. contingencies-provisions-at-a-glance.pdf - U.S GAAP vs IFRS... School University of Technology Malaysia, Johor Bahru, Skudai; Course Title COM MISC; Uploaded By claylidiya. Impact of the reform of LIBOR and other similar rates on IFRS reporting at 30 June 2019 At a glance . AT A GLANCE February 2019January 2018 . As at 1 July 2013 IFRS 7 Financial Instruments: Disclosures Effective Date Periods beginning on or after 1 January 2007 Accounting policies: and liabilities on face of the statement of fin position or in the notes By using this site you agree to our use of cookies. The 2019 edition of Pensions at a Glance highlights the pension reforms undertaken by OECD countries over the last two years. IFRS ® 16. TURNOVER. Net revenue. 520 pages ISBN: 9789264888111 (PDF) 9789264435278 (EPUB) 9789264645141 … This PDF is set up to view in full screen mode. IFRS AT A GLANCE IFRS 7 Financial Instruments: Disclosures. 2 Identifying separate lease components 4. The 2019 edition of Pensions at a Glance highlights the pension reforms undertaken by OECD countries over the last two years. It is the ideal guide, update and refresher for everyone involved. IFRS News May 2019 PwC |3. BDO Samoa, a partnership formed under the laws of Samoa, is the Samoan member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. a The new IFRS 16 “Leases” accounting standard has been applied since January 1, 2019. IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. The reliefs relate to hedge accounting and have the effect that IBOR reform Employment tax and expatriate tax services. € 0.54. DIVIDEND PER SHARE. The Snapshots present a useful glance of key provisions, with cross references to the summaries or standards as necessary. Strategy and Work Plan 2019-2023 . At a glance The IASB’s new guidance changes the definition of a business and will likely result in more transactions being recorded as asset acquisitions. This preview shows page 1 - 3 out of 6 pages. EMPLOYEES. US GAAP standard Lessee : accounting model – Single lease accounting model MAX @1.186m ~ 15,5 %. Revenue from Contracts with Customers ... IFRS 15 at a glance. Information technology consulting and outsourcing, Technology, Media & Entertainment, Telecommunications. Includes continuing and discontinued operations. BDO helps a significant number of not for profit entities with their financial reporting needs. IAAG includes all IFRSs in issue as at 30 June 2020. IFRS AT A GLANCE IFRS 2 Share-based Payment As at 1 January 2016 IFRS … BDO Samoa. 2019. EMPLOYEES. The objectives of the project were to: • investigate reasons for inconsistencies between requirements relating to discount rates in IFRS … IAS 29, ‘Financial reporting in hyper-inflationary economies’, is applicable for entities that have the Zimbabwe currency (now UNDERLYING EPS. Publications: IFRS at a glance: As at 1 July 2018 04 September 2018. Deutsche Telekom at a glance. This site uses cookies to provide you with a more responsive and personalised service. 9 PwC | IFRS overview 2019 If a financial asset is reclassified out of the amortised cost measurement category so that it is measured at fair value through profit or loss, any gain arising from a difference between the previous amortised cost of the financial asset and its fair value at the reclassification date (as defined in IFRS 9). As at 1 July 2013 IFRS 7 Financial Instruments: Disclosures Effective Date Periods beginning on or after 1 January 2007 Accounting policies: and liabilities on face of the statement of fin position or in the notes Specific quantitative disclosure requirements: of risk hedged The risk that one party to a operations. 3 August 2019 IFRS-Checkliste für angabepflichtige Informationen Nachstehend werden die neuen Verlautbarungen aufgeführt, aus denen sich neue Anforderungen für Unternehmen ergeben können, die einen Abschluss zum 31. 115. IFRS 16 is effective from 1 January 2019. 18. IFRS Intelligence brings together and summarises key guidance you need to know for the practical application of IFRS. 21 m. CUSTOMERS . DESTINATIONS. You may also contact us toll-free at 800.274.3978 for a contact person in your area. IFRS AT A GLANCE IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. HOTELS. All books are in clear copy here, and all files are secure so don't worry about it. IFRS news November 2019 PwC | 2. FORBO ANNUAL REPORT 2019 – AT A GLANCE 17 2019 2018 2019 2018 Income statement CHF m CHF m EUR m 1)EUR m Net sales 1,282.2 1,327.0 1,152.4 1,148.7 Flooring Systems 870.5 913.2 782.4 790.5 Movement Systems 411.7 413.8 370.0 358.2 Operating profit before depreciation and amortization (EBITDA) 233.7 216.8 210.0 187.7 Operating profit (EBIT) 176.3 175.3 158.5 151.7 Group profit 138.3 … schließen. To turn this off, press esc and the full toolbar is revealed. First-time application of IFRS 16 as of January 1, 2019. IFRS Standards are available in electronic format to eIFRS subscribers. The new year brings with it new phases in the transition out of IBOR (InterBank Offered... IFRS 16 Leases was published in early 2016 by the International Accounting Standards Board (IASB) and applies from January 2019. Contents. Not all 2019 non-recurring items described in note4.1.3 Financial Review Directional have the same impact under IFRS and Directional reporting: . € 893 m. UNDERLYING EBITA. excl. in the Markets & Airlines businesses ~ 150. 29 • Issued in 2014 • Effective 1 January 2018 • Replaces IAS 18 and IAS 11 Key points: REPORTING FRAMEWORKS AT A GLANCE – FINANCIAL YEARS COMMENCING ON OR AFTER 1 APRIL 2019 This document has been prepared by the Secretariat of the ASB and has not been issued by the Board Updated 10 October 2018 Entity Reporting framework Directive 5 Appendix in Directive 5 Standards of GRAP IPSASs IFRS Standards Formulating an accounting policy using pronouncements approved, … Agenda 2 Introduction and objectives. However, there will still be a compliance cost. IFRS at a Glance. 4. We serve some of the premier financial institution in Samoa and help them satisfy their stakeholders and regulatory and financial reporting requirements. Choose to apply IFRS 16 “ leases ” accounting standard has been since. Consult your RSM US LLP service provider concerning your situation and any specific questions you may also US. 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