IFRS 1

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IFRS 1 – First-time Adoption of International Financial Reporting Standards

List of useful info, resources and documents available on other websites about IFRS 1 – First-time Adoption of International Financial Reporting Standards. Summary of IFRS 1 – IASPlus A guide to IFRS 1 (Deloitte November 2009). First Time Adoptio...

By |November 29th, 2011|IFRS 1, IFRS 1 First-time Adoption of International Financial Reporting Standards|Comments Off on IFRS 1 – First-time Adoption of International Financial Reporting Standards

Fair value as deemed cost for PPE

Hello everyone, can somebody give me names of some mining companies who has got huge gains when they opted for this exemption of deemed cost for thier mines

By |April 7th, 2010|IAS 16, IFRS 1|2 Comments

Fair value as deemed cost for property

Hello to all IFRS expert, Our company elects to use fair value at the date of transition as the deemed cost $100 of an item of property, plant and equipment. How we can account the difference $5 of the carrying amount $95 of the asset at that date with its deemed cost $100? Is it [...]

By |January 23rd, 2010|IAS 16, IFRS 1|5 Comments

IFRS 1 (restructured in 2008) and IFRIC 17 adopted by UE

The Commission of European Communities has adopted: - IFRS 1 First time adoption of international financial reporting standards (restructured in 2008), that replaced International Financial Reporting Standard (IFRS) 1 First-time adoption of international financial reporting standards - IFRIC 17 - IFRIC Interpretation 17 - Distributions of Non-cash Assets to Owners Quick links to related documents: [...]

By |December 2nd, 2009|IFRIC 17, IFRS 1, RESOURCES|2 Comments