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Total: 100 résultats - 0.071 secondes

ifrs12 96%

IN10 The IFRS specifies minimum disclosures that an entity must provide.

https://www.fichier-pdf.fr/2012/05/21/ifrs12/

21/05/2012 www.fichier-pdf.fr

article BSE 94%

(2004) find a significant positive correlation between environmental reporting and environmental performance, suggesting that environmental disclosures reflect environmental performance;

https://www.fichier-pdf.fr/2013/11/02/article-bse/

02/11/2013 www.fichier-pdf.fr

NDAs 89%

https://www.fichier-pdf.fr/2012/04/24/ndas/

24/04/2012 www.fichier-pdf.fr

standardslist 84%

Related Party Disclosures IAS 26: ... Disclosures 8: ... Disclosures 31:

https://www.fichier-pdf.fr/2014/11/05/standardslist/

05/11/2014 www.fichier-pdf.fr

ifrs13 82%

and (c) requires disclosures about fair value measurements.

https://www.fichier-pdf.fr/2012/05/21/ifrs13/

21/05/2012 www.fichier-pdf.fr

Sims diffs IFRS SMEs 80%

IFRS disclosure checklist 2008 Outlines the disclosures required by all IFRSs published up to October 2008.

https://www.fichier-pdf.fr/2009/12/19/vd708ck/

19/12/2009 www.fichier-pdf.fr

clause de conscience des DAF 78%

« Public interest disclosures » et « protected disclosures » Le Royaume-Uni a institué une loi en juillet 1999, le Public Interest Disclosure Act (PIDA).

https://www.fichier-pdf.fr/2015/06/08/clause-de-conscience-des-daf/

08/06/2015 www.fichier-pdf.fr

ifrs10 73%

https://www.fichier-pdf.fr/2012/05/21/ifrs10/

21/05/2012 www.fichier-pdf.fr

WPS6810 73%

https://www.fichier-pdf.fr/2014/03/28/wps6810/

28/03/2014 www.fichier-pdf.fr

IFRSforSMEs2009 69%

IFRS FOR SMES – JULY 2009 CONTENTS page INTRODUCTION INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES (IFRS for SMEs) PREFACE 6 Section 1 SMALL AND MEDIUM-SIZED ENTITIES 10 2 CONCEPTS AND PERVASIVE PRINCIPLES 12 3 FINANCIAL STATEMENT PRESENTATION 22 4 STATEMENT OF FINANCIAL POSITION 27 31 5 STATEMENT OF COMPREHENSIVE INCOME AND INCOME STATEMENT 6 STATEMENT OF CHANGES IN EQUITY AND STATEMENT OF INCOME AND RETAINED EARNINGS 34 7 STATEMENT OF CASH FLOWS 36 8 NOTES TO THE FINANCIAL STATEMENTS 41 9 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS 43 10 ACCOUNTING POLICIES, ESTIMATES AND ERRORS 49 11 BASIC FINANCIAL INSTRUMENTS 54 12 OTHER FINANCIAL INSTRUMENTS ISSUES 69 13 INVENTORIES 76 14 INVESTMENTS IN ASSOCIATES 81 15 INVESTMENTS IN JOINT VENTURES 85 16 INVESTMENT PROPERTY 89 17 PROPERTY, PLANT AND EQUIPMENT 92 18 INTANGIBLE ASSETS OTHER THAN GOODWILL 98 19 BUSINESS COMBINATIONS AND GOODWILL 104 20 LEASES 110 21 PROVISIONS AND CONTINGENCIES 118 Appendix—Guidance on recognising and measuring provisions 22 LIABILITIES AND EQUITY 127 Appendix—Example of the issuer’s accounting for convertible debt 23 REVENUE 135 Appendix—Examples of revenue recognition under the principles in Section 23 24 GOVERNMENT GRANTS 149 25 BORROWING COSTS 151 26 SHARE-BASED PAYMENT 152 27 IMPAIRMENT OF ASSETS 158 © IASCF 3 IFRS FOR SMES – JULY 2009 28 EMPLOYEE BENEFITS 166 29 INCOME TAX 177 30 FOREIGN CURRENCY TRANSLATION 184 31 HYPERINFLATION 190 32 EVENTS AFTER THE END OF THE REPORTING PERIOD 193 33 RELATED PARTY DISCLOSURES 196 34 SPECIALISED ACTIVITIES 200 35 TRANSITION TO THE IFRS FOR SMES 204 GLOSSARY 209 DERIVATION TABLE 229 APPROVAL BY THE BOARD OF THE IFRS FOR SMEs ISSUED JULY 2009 231 BASIS FOR CONCLUSIONS see separate booklet ILLUSTRATIVE FINANCIAL STATEMENTS AND PRESENTATION AND DISCLOSURE CHECKLIST see separate booklet 4 © IASCF

https://www.fichier-pdf.fr/2009/11/07/8w2h2td/

07/11/2009 www.fichier-pdf.fr