Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Save to My Library
Look up keyword
Like this
3Activity
0 of .
Results for:
No results containing your search query
P. 1
IFRS 2013 Updates

IFRS 2013 Updates

Ratings: (0)|Views: 419|Likes:
Published by Shouravpedia™

More info:

Published by: Shouravpedia™ on Dec 12, 2012
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

06/28/2013

pdf

text

original

 
Ernst & Young IFRS Core Tools
April 2012
IFRS Update
of standards and interpretations in issueat 31 March 2012
 
IFRS Update of standards and interpretations in issue at 31 March 2012
1
Contents
Introduction 2Section 1: New pronouncements issued as at 31 March 2012 4
Table of mandatory application 4IFRS 1
First-time Adoption of International Financial Reporting Standards — Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
6IFRS 1
First-time Adoption of International Financial Reporting Standards
(Amendment)
— Severe Hyperinflation and Removal of Fixed Datesfor First-time Adopters
6IFRS 1
Government Loans — Amendments to IFRS 1
7IFRS 7
Financial Instruments: Disclosures
(Amendment) 7IFRS 7
Disclosures — Offsetting Financial Assets and Financial Liabilities— Amendments to IFRS 7
8IFRS 9
Financial Instruments — Classification and Measurement
9IFRS 10
Consolidated Financial Statements,
IAS 27
Separate Financial Statements
10IFRS 11
Joint Arrangements
, IAS 28
Investments in Associates and Joint Ventures
11IFRS 12
Disclosure of Interests in Other Entities
12IFRS 13
Fair Value Measurement
12IAS 1
Presentation of Items of Other Comprehensive Income — Amendments to IAS 1
13IAS 12
Income Taxes
(Amendment)
— Deferred Taxes: Recovery of Underlying Assets
13IAS 19
Employee Benefits
(Revised) 14IAS 24
Related Party Disclosures
(Revised) 14IAS 32
Offsetting Financial Assets and Financial Liabilities — Amendments to IAS 32
15IFRIC 14
Prepayments of a Minimum Funding Requirement
(Amendment) 15IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
16IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
16
Improvements to International Financial Reporting Standards
(issued 2010) 17
Section 2: Items not taken onto the Interpretations Committee’s agenda 20Section 3: Expected future pronouncements from the IASB 26

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->