Search results “Ifric 20 mining illustrative disclosure”
Q1 IFRS quarterly technical update
In this Q1 update, our specialists discussed new developments for 2015, including updates on activities of the IFRIC and IDG, as well as a focus on IFRS 15, Revenue Contracts with Customers and IFRS 9, Financial Instruments. With the relatively recent release of these comprehensive and robust new standards, our specialists guide stakeholders in better understanding these new standards and potential impacts to organizations.
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CFAP AAFR Lecture 30
CFAP AAFR Lecture Topic : Consolidation practice question Subject : CFAP 1 Advanced Accounting and Financial Reporting Objective: To develop an in-depth understanding of, and the ability to apply the requirements of international pronouncements, the Companies Act, 2017 and other applicable regulatory requirements in respect of financial reporting and the presentation of financial statements. A PRESENTATION OF FINANCIAL STATEMENTS INCLUDING PUBLIC SECTOR ACCOUNTING 1. Presentation of financial statements (IAS 1, IAS 7 and Companies Act, 2017) 2. IAS 27: Separate financial statements 3. IFRS 10: Consolidated financial statements 4. IAS 28: Accounting for associates and joint ventures 5. IFRS 11: Joint arrangements 6. IFRS 12: Disclosure of interests in other entities 7. IAS 34: Interim financial reporting 8. IAS 29: Financial Reporting in Hyperinflationary Economies 9. IFRS 5: Non-current assets held for sale and discontinued operations 10. IFRS 8: Operating segments 11. Overview of IPSASs and the conceptual framework for general purpose financial reporting by public sector entities 12. IPSAS 1 Presentation of financial statements 13. IPSAS Financial reporting under the cash basis of accounting (this IPSAS has not been given any number). B FINANCIAL REPORTING AND ETHICS a. Financial reporting 1. The Conceptual Framework for the preparation and presentation of financial statements 2. IFRS 1: First-time adoption of international financial reporting standards 3. IFRS 2: Share-based payment 4. IFRS 3: Business combinations 5. IFRS 4: Insurance contracts 6. IFRS 6: Exploration for and evaluation of mineral resources 7. IFRS 7: Financial instruments: disclosures 8. IFRS 9: Financial Instruments 9. IFRS 13: Fair value measurement 10. IFRS 14: Regulatory deferral accounts 11. IFRS 15: Revenue from contracts with customers 12. IAS 2: Inventories 13. IAS 8: Accounting policies, changes in accounting estimates and errors 14. IAS 10: Events after the reporting date 15. IAS 12: Income Taxes 16. IAS 16: Property, plant and equipment 17. IFRS 16: Leases 18. IAS 19: Employee benefits 19. IAS 20: Accounting for government grants and disclosure of government assistance 20. IAS 21: The effects of changes in foreign exchange rates 21. IAS 23: Borrowing costs 22. IAS 24: Related party disclosures 23. IAS 32: Financial instruments: Presentation 24. IAS 33: Earnings per share 25. IAS 36: Impairment of assets 26. IAS 37: Provisions, contingent liabilities and contingent assets 27. IAS 38: Intangible assets 28. IAS 39: Financial instruments: recognition and measurement 29. IAS 40: Investment property 30. IAS 41: Agriculture 31. IFRIC 1: Changes in existing decommissioning, restoration and similar liabilities 32. IFRIC 2: Members’ shares in co-operative entities and similar instruments 33. IFRIC 5: Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds 34. IFRIC 6: Liabilities arising from participating in a specific market – waste electrical and electronic equipment 35. IFRIC 7: Applying the restatement approach under IAS 29 financial reporting in hyperinflationary economies 36. IFRIC 10: Interim financial reporting and impairment 37. IFRIC 12: Service concession arrangements 38. IFRIC 14: IAS 19 – The limit on a defined benefit asset, minimum funding requirements and their interaction 39. IFRIC 16: Hedges of a net investment in a foreign operation 40. IFRIC 17: Distributions of non-cash assets to owners 41. IFRIC 19: Extinguishing financial liabilities with equity instruments 42. IFRIC 20: Stripping costs in the production phase of a surface mine 43. IFRIC 21: Levies 44. SIC 7: Introduction of the euro 45. SIC 10: Government assistance – no specific relation to operating activities 46. SIC 25: Income taxes – changes in the tax status of an enterprise or its shareholders 47. SIC 29: Disclosure – service concession arrangements 48. SIC 32: Intangible Assets – web site costs b. Ethics 1. Professional misconduct under the Chartered Accountants Ordinance 1961 2. Code of Ethics issued by the Institute of Chartered Accountants of Pakistan C SPECIALISED FINANCIAL STATEMENTS 1. Small and medium sized entities 2. Banks 3. Mutual Funds 4. Insurance Companies 5. IAS 26: Accounting and reporting by retirement benefit plans 6. Overview of Islamic accounting standard issued by ICAP Please subscribe to this channel for more videos click https://www.youtube.com/c/FutureCharteredAccountant?sub_confirmation=1 Visit my website https://www.taxaam.com