IFRS Update of standards and interpretations in issue at ...
(PDF) IAS 16 Imobilizări corporale | Anca Zamfir ... Academia.edu is a platform for academics to share research papers. IAS 16 - Property, Plant and Equipment and Equipment-Compensation for the Impairment or Loss of Items • SIC-23 Property, Plant and Equipment-Major Inspection or Overhaul Costs. Reasons for Revising IAS 16 IN2. The International Accounting Standards Board developed this revised IAS 16 as part of its IAS 16 PROPERTY, PLANT AND EQUIPMENT 2 | IAS 16 Property, plant and equipment This fact sheet is based on existing requirements as at 31 December 2015 and it does not take into account recent standards and interpretations that have been issued but are not yet effective.
IFRS 16 Leases 8 IFRS 17 Insurance of each pronouncement issued by the International Accounting Standards Board (IASB or the Board) and the IFRS Interpretations Committee (IFRS IC) as at 30 June 2017 that will be effective for the first-time for … IAS 16. Imobilizari corporale – Contabilitate fiscalitate ... IAS 19 Beneficiile angajatilor. IAS 21 Efectele variatiei cursurilor de schimb valutar. IAS 12 Impozitul pe profit. IAS 16 Imobiliazari corporale. IAS 24 Prezentarea informatiilor despre partile afiliate. IAS 38 Activele intangibile. IAS 10 Evenimente ulterioare datei bilantului. IAS 33 Rezultatul pe actiune. IAS 32 Instrumente financiare. IAS 18. Technical Summary - TAGI Technical Summary This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. IAS 16 Property, Plant and Equipment The objective of this Standard is to prescribe the accounting treatment for property, Leases A guide to IFRS 16 - Deloitte It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019. It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. IFRS 16 sets out a comprehensive model Leases | A guide to IFRS 16
IAS 19 Beneficiile angajatilor. IAS 21 Efectele variatiei cursurilor de schimb valutar. IAS 12 Impozitul pe profit. IAS 16 Imobiliazari corporale. IAS 24 Prezentarea informatiilor despre partile afiliate. IAS 38 Activele intangibile. IAS 10 Evenimente ulterioare datei bilantului. IAS 33 Rezultatul pe actiune. IAS 32 Instrumente financiare. IAS 18. Technical Summary - TAGI Technical Summary This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. IAS 16 Property, Plant and Equipment The objective of this Standard is to prescribe the accounting treatment for property, Leases A guide to IFRS 16 - Deloitte It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019. It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. IFRS 16 sets out a comprehensive model Leases | A guide to IFRS 16 IAS 16: Property, plant and equipment | ICAEW
analysis of IFRS 16 and IAS 17, the main consequences that the application of IFRS 16 will arise, in respect of the financial statements and the financial indicators determined based on the information provided by these. Keywords: IFRS 16 “Leases”, lessee, consequences, financial statements, financial indicators, IAS 17 “Leases”. Reportaj iţdei, sugestii, experien e IFRS 16 Leasing – perspective inovatoare privind contabilitatea contractelor de leasing Alexandra Mutulescu,ACCA Provocări și tendinţe internaţionale Aspiraţii europene ale profesiei de audit din Republica Moldova: situaţia curentă a procesului de armonizare şi transpunere a Directivelor europene Marina Şelaru, ACAP Republica Moldova IFRS 16 Leases IFRS 16 Leases is issued by the International Accounting Standards Board (IASB). Disclaimer: the IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. IAS 16 – Property, plant and equipment
Reportaj iţdei, sugestii, experien e
