ED 9: Exposure draft |
Contents
CONTENTS | 5 |
DRAFT INTERNATIONAL FINANCIAL REPORTING | 11 |
EFFECTIVE DATE 42 | 20 |
Copyright | |
1 other sections not shown
Common terms and phrases
accordance with applicable accordance with IAS amended as follows applicable IFRSS applying the equity assets and liabilities associate or joint Basis for Conclusions Cannon Street cash flows classified as held comprehensive income Consolidated and Separate consolidated financial statements contractual arrangement contractual rights deleted draft IFRS equity method fair value financial and operating Financial Instruments Financial Reporting Standards foreign operation govern the financial held for sale IAS 27 Consolidated IAS 28 Investments IAS 31 Interests IFRS and paragraph IFRS X Joint income and expenses individual assets inserted after exposure interests in joint International Accounting Standards International Financial Reporting investments are accounted Investments in Associates investor joint asset joint control joint operation jointly controlled entity non-current assets obligations for expenses operating policies operation or joint party profit or loss proportionate consolidation reclassify to profit recognise its contractual recognises its interest require disclosure rights and obligations Separate Financial Statements significant influence summarised financial information