The International Accounting Standards Board (IASB ) issued Amendments to IAS 1 – Classification of Liabili ties as Current or Non -current in January 2020. IAS 2 Inventories, IAS 10 Events After the Reporting Period). להלן התרגום לעברית של תקני הדיווח הכספי הבינלאומיים – ifrs ושל תקני החשבונאות הבינלאומיים – ias שפורסמו עד ליום 31 במאי 2019 לרבות תיקונים לתקנים שפורסמו עד למועד זה ומועד תחילתם אינו לאחר 1 בינואר 2020. Page 3 of 10 9. IASB ISSUES AMENDMENTS TO IAS 1 – CLASSIFICATION OF LIABILITIES AS CURRENT OR NON -CURRENT . Volgens de IASB heeft een inconsistente toepassing van het controlbegrip (in IAS 27 en SIC-12) The proposals may be modified in the light of the comments received before being issued in final form. It is responsible for developing International Financial Reporting Standards (IFRS Standards), previously known as International Accounting … https://sites.google.com/site/definicionesiasbiascfandiascna The IASB reviewed the due process steps that it has taken since the publication of the Exposure Draft ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28), published in December 2012, and concluded that the applicable due process steps have been completed. IAS 10 (titled Events After the Balance Sheet Date) was issued in May 1999 by the International Accounting Standards Committee, the predecessor to the IASB. On 10 February 2015, the IASB published the ED/2005/1 Classification of Liabilities and requested comments by 10 June 2015. 高インフレ ー IAS 第29 号の範囲 ii. Individual Board The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.. La dernière version révisée d'IAS 10 a été publiée par l’IASB le 18 décembre 2003. Pour acheter les publications de l’IASB : www.ifrs.org . https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb IASB issues Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) Effective for annual periods starting on or after 1 January 2014. IASB Update は、国際会計 ... 10 月27 日から29 日にリモートで会議を行った。 ... i. Mais, elle a été amendée ultérieurement à plusieurs reprises, notamment lors de la publication de la version révisée en septembre 2007 d' IAS 1 "Présentation des états financiers" . In September 2014 the IASB issued amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture ("the 2014 Amendments").On 10 August 2015, the IASB issued the Exposure Draft Effective Date of Amendments to IFRS 10 and IAS 28 ("the ED") to propose deferring indefinitely the effective date of the 2014 … NZ IAS 10 incorporates the equivalent IFRS® Standard as issued by the International Accounting Standards Board (IASB). Free registration is required. Post-implementation Reviews of IFRS 10, IFRS 11 and IFRS 12 The meeting agenda and agenda papers can be found on the IASB meeting page . 変動対価及び条件付対価 iv. The Board met on Tuesday 24 until Thursday 26 September 2019 at the … It was reformatted in 1994 and superseded in 1997 by IAS 1 Presentation of Financial Statements. La norme IAS 27 Le 12 mai 2011 , l'IASB a publié une nouvelle version d'IAS 27 (IAS 27 - 2011) qui s'intitule "Etats financiers individuels " suite à la publication d'IFRS 10 "Etats financiers consolidés" . 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 the financial statements were authorised and about events after the reporting period. OBJECTIVE The objective of IAS 10 is to prescribe: a. when an entity should adjust its financial statements There was a remote joint IASB–FASB education meeting held on 19 November 2020. iasb가 ias 1의 2003년 전면 개정, 2005년 개정 및 2007년 전면 개정하기 위해 결론을 도출하는 과정에서 고려한 사항을 이 결론도출근거에서 요약한다. 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