More "impairment of investments ifrs" doc


doc ico  Results of Operations -

Investments in subsidiaries are booked at acquisition cost. These investments are tested for impairment on a regular basis and will be written down if it is assumed that any reduction of value is permanent. Income taxes. TSO accounts for income taxes under the liability method.   View Online   Down

doc ico  IAS Taxonomy Core FS Narrative Draft - XBRL

The International Financial Reporting Standards (IFRS), Financial Reporting for Commercial and Industrial Entities (CI) Taxonomy (the IFRS-CI Taxonomy) includes XBRL representations of the primary financial statements (balance sheet, income statement, statement of changes in equity and cash flow statement), together with accounting policies and ... of 2003-07-15/ifrs-ci...   View Online   Down

doc ico  Summaries of Final IFRIC Interpretations -

Under IAS 28: Investments in Associates, paragraph 16, unrealised gains and losses resulting from transactions with associates should be eliminated proportionately. This is consistent with the application of the equity method for joint ventures as required by IAS 31: Financial Reporting of Interests in Joint Ventures, paragraphs 39 and 40. - IASB/C203 - IFRS y...   View Online   Down

doc ico  FINREP for Fund Service Providers - Guidance note

The EBA FINREP rev2 framework is based on International Financial Reporting Standards (IFRS) and contains references to the IFRS. ... and subsequently in Table 34B Breakdown of Other Assets in row 34.B.1.6 Investments at cost. ... (Financial assets measured at cost) under the (Impairment on financial assets not measured at fair value ...   View Online   Down

doc ico  chap.5 - Houston Community College

Compare the accounting procedures related to the balance sheet under GAAP and IFRS. CHAPTER REVIEW ... Investments in securities, such as common stock, bonds, or long-term notes. ... Indefinite-life intangibles (such as goodwill) are not amortized but, instead, are assessed at least annually for impairment. Other Assets.   View Online   Down


Students identify Starbucks’ use of fair value in accounting for majority-owned equity investments, how Starbucks will incorporate accounting standard changes in the area, and how Starbucks accounts for resulting goodwill and its potential impairment.   View Online   Down

doc ico  STUDY UNIT 8 -

Amount of income from investments, distinguishing between listed and unlisted investments and between interest and divs and other specified income. Amount of interest on any loans, incl debentures. Profits and losses on share transactions. DISCLOSURE REQ IN IFRS 7. Statement of financial position disclosures (face of SOFP and notes)   View Online   Down

doc ico  IFRS 7 Risk disclosures - Erasmus University Rotterdam

First IFRS as a whole will be explained and the context of it, after which IFRS 7 will be commented to note which elements of the financial statements, are to be examined. As IFRS 7 is a risk reporting disclosure requirement, literature study is performed on risk disclosures.   View Online   Down

doc ico

The amendment to IFRS 13 “Fair Value Measurement” clarifies that issuing IFRS 13 and amending IFRS 9 and IAS 39 did not remove the ability to measure short-term receivables and payables with no stated interest rate at their invoice amounts without discounting if the effect of not discounting is immaterial.   View Online   Down

doc ico  Example Financial Statements - Tamworth

Arising from the requirement to implement International Financial Reporting Standards (IFRS) for the 2010/11 year, the 2009/10 financial statements have been restated on an IFRS compliant basis so that comparisons can easily be made. Previously only the correction of fundamental errors was required to be corrected as a prior period adjustment.   View Online   Down

doc ico  Consolidated income statement - Kingfisher plc

non-trading items included in operating profit such as profits and losses on the disposal, closure or impairment of subsidiaries, joint ventures, associates and investments which do not form part of the Group’s trading activities;   View Online   Down

doc ico  Financial Statements & Auditor's Report

IFRS 1, First–time Adoption of International Financial Reporting Standards (following an amendment in December 2008, effective for the first IFRS financial statements for a … reports/IFRS/Tav...   View Online   Down


International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting. Issued by the London-based International Accounting Standards Board (IASB), IFRS is currently accepted in approximately 100 countries, including the members of the European Union, Israel and Australia.   View Online   Down

doc ico

Impairment of assets. Under IFRS an impairment loss should be recognised immediately in profit or loss, unless the asset is carried at a revalued amount. Any impairment loss of a revalued asset should be treated as a revaluation decrease.   View Online   Down

Today is the word of technology. People rely mostly on the way that do the work fast. Search engines are the foundation for internet. It’s one of the ways that saves time and cost of the people. Its importance can’t be denied by anyone. Some people seem this mysterious but in this article we clearly explained its importance and benefits. There are different uses of it e.g. for marketing business, find your website etc. but in this article its importance explained about the online books and eBooks. It’s act as a filter, who give reliable information to the users. It increases the learning habits among people. It’s has great importance especially for students and researchers. They get their books according to their demand and requirement. Even all those books those are not available easily in the market. It’s the free online service for the users to acquire information about any subject. The only purpose of it to provides accurate reliable and right and high quality information or data about books that users want. It saves our time by eliminating the irrelevant material after search.