Exposure draft of proposed improvements to IFRSs
IASC Foundation Publications Dept., 2008 - Business & Economics - 44 pages
What people are saying - Write a review
We haven't found any reviews in the usual places.
affects proﬁt amend paragraph amended new text amendment to IAS amendment to International annual periods beginning assets or disposal Basis for Conclusions Board decided Board noted Board proposes business combination cash-generating units classiﬁed as held comprehensive income Conclusions accompanies Conclusions on IFRS Conclusions on proposed deﬁnition deleted text discontinued operations disposal groups embedded derivatives entity is acting entity shall apply equity to proﬁt exercisable option fair value option ﬁnancial instruments forecast cash ﬂows forecast transaction gains or losses held for sale host contract IFRS 8 Operating IFRSs issued Improvements to IFRSs intangible asset acquired interest rate risk International Accounting Standard International Financial Reporting Introduction The Board investing activities paragraph 2(g paragraph 97 paragraph BC35 proﬁt or loss proposed amendment reclassiﬁed from equity Recognition and Measurement reﬂect revised IFRS revised in 2008 sale or discontinued scope of IFRS segment assets speciﬁcally Statement of Cash text is struck text is underlined underlined and deleted