ias 10 deloitte

Further provisions covered by IAS 10. hyphenated at the specified hyphenation points. Please read, IAS 10 — Events After the Reporting Period, IAS 10 'Events after the Reporting Period', ESMA issues statement disclosures related to sovereign debt, IASB publishes 'Improvements' exposure draft, Accounting considerations related to COVID-19 — Events after the reporting period, IAS 10 — Preparation of financial statements when an entity is no longer a going concern, IAS 1 — Current/non-current classification of liabilities, IAS 10 — Reissuing previously issued financial statements, Review of tentative agenda decisions to finalise. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. 4.10 Common control transactions and Newco formations 118 5 First-time adoption of IFRS 119 5.1 First-time adoption of IFRS 119 5.2 Regulatory deferral accounts and first-time adoption of IFRS 121 Voluntary early adoption of IFRSs 127 6.1 Disclosure Initiative (Amendments to IAS … IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Statement of Cash Flows IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events after the Reporting Period IAS 12 Income Taxes (Part 1) IAS 12 Income Taxes (Part 2) IAS 16 Property, Plant and Equipment IAS 19 Employee Benefits IAS … Read more . All rights reserved. the IAS 10 where these respective expr essions are used are in suc h a way di erent from each other tha t this di erence is to be looked upon as in - tended or rational. (With IAS – 10 Reference) June 6, 2020 October 18, 2018 by Md. Quick Links ***COVID-19 Resources*** Roadmaps US GAAP SEC Key Dates Recent Deloitte … The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. How much do you know about IAS 10 Events after the Reporting Period? As global capital markets become increasingly integrated, many countries are moving to International Financial Reporting Standards (IFRS). ... are considered material in line with IAS 10… Topics covered include determining the date the financial statements are authorised for issue, classifying events as adjusting or non-adjusting, and the disclosure for non-adjusting events. IAS 10 Events after the Reporting Period The objective of this Standard is to prescribe: (a) when an entity should adjust its financial statements for events after the reporting period; and (b) the disclosures that … IAS 10 1. International Financial Reporting Standards (linked to Deloitte accounting guidance) International Accounting Standards. The e-learning module can be accessed here. Question. Its financial impact Worked Example: AB Ltd engaged in manufacturing facility and has year end of 31 December 2012. 2. Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRS's and IAS's. People working in Accounts, Finance and Audit field should have a clear understanding regarding subsequent events … The emergence and spread of the coronavirus in early 2020 has affected business and economic activity in China and elsewhere. … [IAS 10.14–16] Disclosures. Volume B - Financial Instruments - IFRS 9 and related Standards, Volume C - Financial Instruments - IAS 39 and related Standards, Model financial statements for IFRS reporters, IFRS Standards (linked to Deloitte accounting guidance), International Financial Reporting Standards (linked to Deloitte accounting guidance), International Financial Reporting Standards (Blue and Red Books), IFRS Educational Material (including Webcasts and Podcasts), Selected IASB Speeches, Statements and Press Releases, Purpose-driven Business Reporting in Focus, Copyright notice and disclaimer of liability, IAS 10 — Events after the Reporting Period, IAS 10 – Events after the Reporting Period. About IFRS 10 IFRS 10 is a new standard which supersedes IAS 27 Consolidated and Separate Financial Statements (“IAS 27”) and SIC-12 Consolidation - Special Purpose Entities (“SIC- 12”). Its date of authorization of financial statements for issue was 10 February 2013 and the annual general meeting is scheduled on 7 March 2013. These words serve as exceptions. IAS 10 – Events after the Reporting Period. Alamgir. The date of authorization of financial statements and related authority. IAS 10 — Events after the Reporting Period. IAS 10: Events after the reporting period. BMW PLC has 100 automobiles in its inventory at the year end costing $11,000 … IFRS 10 and IFRS 12 were issued in May 2011. (b) on the other hand, paragraph 10 of IAS 37 defines an obligating event as an event that ‘results in the entity having no realistic alternative to settling the obligation’. The accounting standard IAS 10 sets out when entities should adjust their financial statements for events after the reporting period and the disclosures that should … Authorisation for issue of financial statements. This Deloitte e-learning module provides training in the background, scope and principles under IAS 10 Events After the Reporting Period, and the application of this Standard. Definition Events after the reporting period are those events, both favourable … The primary … Digital Banking Maturity 2020. It contains … Take the free quiz below and find out! Shariq Chaudhry +923138577400 shari_ch400@live.co.uk 2. International Accounting Standard 10 Events after the Reporting Period or IAS 10 is an international financial reporting standard adopted by the International Accounting Standards Board. Finevare is a platform for risk assets IFRS 9 compliance in financial institutions developed by Deloitte Central Europe and backed by Deloitte worldwide. IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Deloitte e-learning — IAS 10. IAS 10 requires the entity to disclose the following: 1. An enterprise should disclose the date when the financial statements were authorised for issue and who gave that … IFRS 10 retains the key principle of IAS … DTTL (also referred to as “Deloitte … This statement is often interpreted as … The level of detail of … Adjusting events are those providing evidence of conditions existing at the … Copyright © 2021 Deloitte Development LLC. IFRS 10 – Consolidated Financial Statement Regularly updated timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration. This Deloitte e-learning module provides training in the background, scope and principles under IAS 1 'Presentation of Financial Statements', and the application of this Standard. Entities should consider the accounting implications of these developments. Welcome to the Deloitte Accounting Research Tool. The nature of such event and 4. Given current market conditions and considering users’ and regulators’ expectations, it is critical that disclosures on going concern are clear and robust. IAS 10 Event After The Reporting Period 3. IFRS 10 for … You must log in{"id":"id-497e2e32-4284-49c2-8932-070fef9625ba","action":"login-q3j74v"} to view this content and have a subscription package that includes this content. The Deloitte Accounting Research Tool (DART) is a comprehensive web-based library of accounting and financial disclosure literature. Each word should be on a separate line. The objective of this standard is to prescribe: 1. when an entity should adjust its financial statements for events after the reporting period; and 2. the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the reporting period. 10 top revision tips from Kaplan 2019-2020 exams; 12 practical tips to unlock your creative thinking Download link: Deloitte IFRS/IAS 2017 . By using this site you agree to our use of cookies. Any new standard presents challenges and questions when preparers of financial statements start implementation. Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in … Deloitte does not hold the content out to be complete or to interpret the IFRS's, IAS's, IFRIC's or SIC's. Topics … Once entered, they are only Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. This site uses cookies to provide you with a more responsive and personalised service. International Accounting Standards (IASs) IAS 10 Events after the Reporting Period ... 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”). The following events occurred as follows: (a… For example, in the European Union, companies with publicly … IAS 10 contains requirements for when events after the end of the reporting period should be adjusted in the financial statements. IFRS 10 … Global benchmarking study of 318 banks in 39 countries on 5 continents. IFRS on Point For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS Global Office February 2021 International headlines Board proposes new Standard on rate-regulated activities The International Accounting Standards … The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards … The Standard also requires that an entity should not prepare its financial statements on a going concern basis if events after the reporting period indicate that the going concern assumption is not appropriate. Deloitte network’s IAS Plus (www.iasplus.com) is one of the most comprehensive sources of global financial reporting news on the Web.It is a central repository for information about International Financial Reporting Standards (IFRSs), as well as the activities of the International Accounting Standards … This Deloitte e-learn­ing module provides training in the back­ground, scope and prin­ci­ples under IAS 10 Events After the Reporting Period, and the ap­pli­ca­tion of this Standard… For Non-adjusting events the entity should disclose 3. IAS 10 Events after the Reporting Period prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures that an entity should give about the date when … Before making IFRS decisions users should consult with an appropriate expert. This article addresses the accounting implications of the coronavirus for December 2019 year ends in the context of IAS 10… 2.3.10 Post balance sheet events 20 Identification of dry holes 20 License relinquishment 21 2.4 Development expenditures 21 2.5 Borrowing costs 22 2.5.1 Foreign exchange gains and losses 22 … The IFRS e-learning …

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