Most recently, IFRS 1 was amended by IFRS 17 Insurance Contracts (issued May 2017), which added an exception to the retrospective application of IFRS 17 to ...

22 февр. 2021 г. · IFRS in your pocket is a comprehensive summary of the current IFRS. Standards and Interpretations along with details of the projects.

31 дек. 2023 г. · **[IFRS 4 Insurance Contracts was superseded by IFRS 17 Insurance Contracts for annual reporting periods beginning on or after 1 January 2023 ...

IFRS 1 establishes the transition requirements for the preparation of financial statements in accordance with the International Financial Reporting Standards ...

An entity shall apply IFRS 17 for annual reporting periods beginning on or after 1 January 2023. If an entity applies IFRS 17 earlier, it shall disclose that.

30 мар. 2022 г. · 1. Conceptual Framework for Financial Reporting ; 2. IFRS Standards (16) ; 3. IAS Standards (25) ; 4. IFRIC Interpretations (15) ; 5. SIC ...

IFRS 4 was issued in March 2004 and applies to annual periods beginning on or after 1. January 2005. IFRS 4 will be replaced by IFRS 17 as of 1 Janaury 2021.

IFRS 1 - First-time adoption of IFRS · IAS 1 - Presentation of financial statements · IAS 32 - Financial instruments: Presentation ; IFRS 2 - Share-based payment.

IFRS 16 replaces IAS 17 effective 1 January 2019, with earlier application permitted. IFRS 16 has the following transition provisions: • Existing finance ...

The document provides an introduction to International Financial Reporting Standards (IFRS). It discusses the origins and scope of IFRS, established by the ...