17 and IFRS 9 for 2022 compared with IFRS 4 and IAS 39 . Examples of drivers mentioned are establishment of loss component for onerous contracts on life new business written in the 2022, …
Dec 31, 2020 · This publication contains an illustrative set of consolidated financial statements for Good Real Estate Group (International) Limited (the parent) and its subsidiaries (the Group) that is …
Jul 29, 2022 · International GAAP® — Free Access International GAAP® 2022 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in …
Unternehmen, die Swiss Generally Accepted Accounting Principles Fachempfehlungen zur Rechnungslegung (Swiss GAAP FER) oder den bankengesetzlichen Standard verwenden 91 Nicht …
Jan 12, 2021 · Highlights On 9 December 2020, the International Accounting Standards Board (the IASB or the Board) issued a Request for Information as part of the Post-implementation Review (PIR) of …
Jul 2, 2017 · こうした困難さが生じる背景には、財務諸表の作成者(以下、作成者)や監査人が、財務諸表を法令遵守のための書類(コンプライアンス・ドキュメント)として捉える傾向にあり、IFRSの開 …
Good Bank (International) Limited - assets.ey.com
Dec 31, 2018 · Good Bank (International) Limited – IFRS 7R disclosures for hedge accounting and the aligned market risk 3 Introduction IFRS 9 Financial Instruments (IFRS 9 or the standard) has …
Dec 15, 2017 · The new revenue recognition standard will supersede virtually all revenue recognition guidance in US GAAP and IFRS.
The Standards, which are currently in draft form, are broadly aligned with the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (being IFRS S1 …
国際会計基準審議会（IASB）は、2016 年6 月28 日に公開草案「事業の定 義及び以前より保有していた持分の会計処理」（IFRS 第3 号及びIFRS 第 11 号の改訂案）（ED）を公表した。 改訂案の目的 …