Ifrs Ifric Update March 2021

IFRS - IFRIC Update March 2021.

Mar 16, 2021 . The Committee reached its conclusions on the agenda decision. In accordance with paragraph 8.7 of the IFRS Foundation's Due Process Handbook, the Board will consider this agenda decision at its April 2021 meeting. Subject to the Board not objecting, the agenda decision will be published in April 2021 in an addendum to this IFRIC Update..

https://www.ifrs.org/news-and-events/updates/ifric/2021/ifric-update-march-2021/.

IFRS - IFRIC Update September 2021.

Sep 15, 2021 . Agenda decisions for the IASB's consideration. Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases)--Agenda Paper 2. The Committee considered feedback on the tentative agenda decision published in the March 2021 IFRIC Update about how a lessee accounts for any non-refundable value added tax (VAT) charged on lease payments.. The ....

https://www.ifrs.org/news-and-events/updates/ifric/2021/ifric-update-september-2021/.

Group accounting manual: IFRS 16 supplement - GOV.UK.

Nov 25, 2021 . 1.1 IFRS 16, leases, is set to supersede IAS 17, leases, SIC 15, operating leases - incentives, SIC 27, evaluation the substance of transactions involving the legal form of a lease, and IFRIC 4 ....

https://www.gov.uk/government/publications/dhsc-ifrs-16-implementation-guidance/group-accounting-manual-ifrs-16-supplement.

IFRS - IFRIC Update March 2022.

Mar 16, 2022 . On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB). ... IFRIC Update March 2022 Follow - IFRIC Update March 2022 x. You need to Sign in to use this feature. Close. IFRIC Update is a summary of the decisions reached by the IFRS Interpretations Committee ....

https://www.ifrs.org/news-and-events/updates/ifric/2022/ifric-update-march-2022/.

IFRS - IFRS 16 Leases.

In January 2016 the Board issued IFRS 16 Leases. IFRS 16 replaces IAS 17, IFRIC 4, SIC-15 and SIC-27. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16. The amendment permits lessees, as a practical ....

https://www.ifrs.org/issued-standards/list-of-standards/ifrs-16-leases/.

IFRS - IFRIC Update June 2022.

Jun 15, 2022 . The Committee considered feedback on the tentative agenda decision published in the March 2022 IFRIC Update about whether a special purpose acquisition company that applies IAS 32 classifies public shares it issues as financial liabilities or equity instruments. The Committee concluded its discussions on that agenda decision..

https://www.ifrs.org/news-and-events/updates/ifric/2022/ifric-update-june-2022/.

IFRS - IAS 32 Financial Instruments: Presentation.

In April 2001 the International Accounting Standards Board (Board) adopted IAS 32 Financial Instruments: Disclosure and Presentation, which had been issued by the International Accounting Standards Committee in 2000.IAS 32 Financial Instruments: Disclosure and Presentation had originally been issued in June 1995 and had been subsequently amended in 1998 and 2000..

https://www.ifrs.org/issued-standards/list-of-standards/ias-32-financial-instruments-presentation/.

IFRS - Home.

Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access PDF files of this year's consolidated IFRS Accounting Standards, IFRIC Interpretations, the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards..

https://www.ifrs.org/.

IFRS - IFRIC 12 Service Concession Arrangements.

Other Standards have made minor consequential amendments to IFRIC 12. They include IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (issued November 2013), IFRS 15 Revenue from Contracts with Customers (issued May 2014), IFRS 9 Financial Instruments (issued July 2014), IFRS 16 Leases (issued January ....

https://www.ifrs.org/issued-standards/list-of-standards/ifric-12-service-concession-arrangements/.

IFRS - IAS 19 Employee Benefits.

In April 2001 the International Accounting Standards Board (Board) adopted IAS 19 Employee Benefits, which had originally been issued by the International Accounting Standards Committee in February 1998.IAS 19 Employee Benefits replaced IAS 19 Accounting for Retirement Benefits in the Financial Statements of Employers (issued in January 1983). IAS 19 was further amended ....

https://www.ifrs.org/issued-standards/list-of-standards/ias-19-employee-benefits/.

IFRS - IASB Update June 2022.

Jun 22, 2022 . Maintenance and consistent application. Maintenance and consistent application (Agenda Paper 12) The IASB met on 20 June 2022 to discuss feedback on its Exposure Draft Non-current Liabilities with Covenants (Exposure Draft), which proposed amendments to IAS 1 Presentation of Financial Statements.The comment period for the Exposure Draft ended on 21 ....

https://www.ifrs.org/news-and-events/updates/iasb/2022/iasb-update-june-2022/.

IFRS - Technical Readiness Working Group.

Feb 24, 2021 . Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access PDF files of this year's consolidated IFRS Accounting Standards, IFRIC Interpretations, the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards..

https://www.ifrs.org/groups/technical-readiness-working-group/.

IFRS - IFRS® Interpretations Committee Updates.

Feb 01, 2022 . On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB). ... IFRIC Update March 2021. 02 Feb 2021 IFRIC Update February 2021. 20 Apr 2021 IFRIC Update April 2021 ....

https://www.ifrs.org/news-and-events/updates/ifric/.

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

In April 2001 the International Accounting Standards Board (Board) adopted IAS 35 Discontinuing Operations, which had originally been issued by the International Accounting Standards Committee in June 1998.. In March 2004 the Board issued IFRS 5 Non-current Assets Held for Sale and Discontinued Operations to replace IAS 35.. Other Standards have made minor ....

https://www.ifrs.org/issued-standards/list-of-standards/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations/.

IFRS - IAS 40 Investment Property.

In April 2001 the International Accounting Standards Board (Board) adopted IAS 40 Investment Property, which had originally been issued by the International Accounting Standards Committee in April 2000.That Standard had replaced some parts of IAS 25 Accounting for Investments, which had been issued in March 1986 and had not already been replaced by IAS 39 Financial ....

https://www.ifrs.org/issued-standards/list-of-standards/ias-40-investment-property/.

IASB publishes revised Conceptual Framework - IAS Plus.

Mar 29, 2018 . The document contains amendments to IFRS 2, IFRS 3, IFRS 6, IFRS 14, IAS 1, IAS 8, IAS 34, IAS 37, IAS 38, IFRIC 12, IFRIC 19, IFRIC 20, IFRIC 22, and SIC-32. Not all amendments, however update those pronouncements with regard to references to and quotes from the framework so that they refer to the revised Conceptual Framework ..

https://www.iasplus.com/en/news/2018/03/cf.

IFRS - IFRS 17 Insurance Contracts.

IFRS 17 replaces IFRS 4 and sets out principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of IFRS 17. In June 2020, the Board issued Amendments to IFRS 17. The objective of the amendments is to assist entities implementing the Standard, while not unduly disrupting implementation or ....

https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/.

Resource library - BDO.

IFRS at a Glance includes all IFRSs issued and amended to 31 December 2021. Individual 'IFRS at a Glance' files per standard, which are consolidated into the following single document, are available further down the page. ... IFRIC 6: Liabilities arising ... 2022/01 - 31 December 2021 Year-end IFRS Update. Download the file here. IFR bulletin ....

https://www.bdo.global/en-gb/microsites/ifrs/resource-library?category=IFRSataglance&tag=all&accounting=all.

Activities - EFRAG.

IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition' ... IFRIC 11 IFRS 2 Group and Treasury Share Transactions: Published in the Official Journal: Isabel Batista: Equity, financial instruments and hedging: ... Primary Financial Statements - 2021 Standard Setting Activity: Monitoring ....

https://www.efrag.org/Activities.

Effective dates of IFRSs and amendments - IAS Plus.

amendments to IFRS 2, IFRS 3, IFRS 6, IFRS 14, IAS 1, IAS 8, IAS 34, IAS 37, IAS 38, IFRIC 12, IFRIC 19, IFRIC 20, IFRIC 22, and SIC-32 to update those pronouncements with regard to references to and quotes from the framework or to indicate where they refer to a different version of the Conceptual Framework; March 2018.

https://www.iasplus.com/en/standards/effective-dates/effective-ifrs.

List of International Financial Reporting Standards - Wikipedia.

IFRS 2: IFRIC 9: Reassessment of Embedded Derivatives 2006 June 1, 2006: IFRIC 10 Interim Financial Reporting and Impairment 2006 November 1, 2006: IFRIC 11 IFRS 2-Group and Treasury Share Transactions 2006 March 1, 2007: January 1, 2010: IFRS 2: IFRIC 12 Service Concession Arrangements 2006 January 1, 2008: IFRIC 13 Customer Loyalty Programmes ....

https://en.wikipedia.org/wiki/List_of_International_Financial_Reporting_Standards.

IAS 7 — Determination of cash equivalents - IAS Plus.

May 07, 2009 . Review of Tentative Agenda decisions published in March 2009 IFRIC Update; IFRS 3 -- Acquisition-related costs in a business combination ... At its March meeting the IFRIC agreed that units of money market funds and other readily redeemable funds do not qualify as cash equivalents. ... 19 Nov 2021. ESMA publishes 25th enforcement decisions ....

https://www.iasplus.com/en/meeting-notes/ifrs-ic/2009/ifric-may-2009/ias-7-determination-of-cash-equivalents.

IFRS - IFRS 8 Operating Segments.

On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB). ... to IFRSs 2010-2012 Cycle (issued December 2013) and Amendments to References to the Conceptual Framework in IFRS Standards (issued March 2018). Related active projects. ... IASB (R), IFRIC (R), IFRS ....

https://www.ifrs.org/issued-standards/list-of-standards/ifrs-8-operating-segments/.

Equity method of accounting - IAS Plus.

May 21, 2014 . The regular update summary paper on the most recent IFRS Interpretations Committee meeting was discussed with the board. Major topics included IFRS 2 and classification and measurement of share-based payment transactions and the deferral of the effective date of the September 2014 amendment to IFRS 10 and IAS 28. Equity method; 24 ....

https://www.iasplus.com/en/projects/research/short-term/equity-method.

IFRS - ISSB to publish exposure drafts on climate and general ....

Mar 31, 2022 . On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB). ... 29 March 2022 ISSB to publish exposure drafts on climate and general sustainability-related financial disclosures ... IAS (R), IASB (R), IFRIC (R), IFRS ....

https://www.ifrs.org/news-and-events/news/2022/03/ISSB-to-publish-exposure-drafts/.

TOYOTA JIDOSHA KABUSHIKI KAISHA TOYOTA MOTOR ….

interpretations of the interpretations committees (SIC and IFRIC). As such, we make an explicit and unreserved statement of compliance with IFRS, as issued by the IASB, with respect to our consolidated financial statements as of and for the fiscal years ended March 31, 2020 and 2021 included in this annual report..

https://global.toyota/pages/global_toyota/ir/library/sec/20-F_202103_final.pdf.

IASB decides on new effective date for IFRS 17 of 1 January 2023.

The International Accounting Standards Board (Board) has completed its discussions on the amendments to IFRS 17 Insurance Contracts that were proposed for public consultation in June 2019.. It has today decided that the effective date of the Standard will be deferred to annual reporting periods beginning on or after 1 January 2023..

https://www.ifrs.org/news-and-events/news/2020/03/ifrs-17-effective-date/.