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2016/02/16· The Impact of IFRS on Industry provides specific guidance on applying IFRS in a diverse range of sectors. Opening with an overview of IFRS, including a summary of all the standards, the book goes on to provide ...
Preface vii Acknowledgements ix 1 Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry 1 2 Summary of Disclosures Under IFRS Standards 7 3 IFRS Standards that ...
Mining and metals Applying IFRS — impact of new joint arrangements and consolidation standards 3 Contents 1. Overview 2. Clarifying the confusion ... new terms, new concepts 3. New definition of joint control Determination of control ...
20115にされた、IFRS10「」、IFRS11「のめ」、IFRS12「のへのの」は、201311よりされ、がめられます。で ...
New policies may require implementation and educating mine personnel on the proposed changes and the practical impact on operations. In addition, companies may need to consider how they communicate the impact of the ...
The IFRS Foundation''s logo and the IFRS for SMEs ® logo, the IASB ® logo, the ''Hexagon Device'', eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards .
Energy and Natural Resources | IFRS 11 and Mining Joint Arrangements Classification of Joint Arrangements as Joint Operations or Joint Ventures The classification of a joint arrangement as a joint operation or a joint venture ...
2017/02/23· This publication provides help to mining companies who are considering converting to IFRS by giving an overview of the process and the impact of co... ... Entries are open for the 2017 KPMG SunMile On 23 February ...
Title An early look at the new lease standard for companies in the mining sector Author KPMG Canada Subject IFRS 16, Leases, the IASB s new lease accounting standard, requires lessees to bring most leases onbalance sheet.
Digging into IFRS A new era of business combinations May 2011 Accounting issues affecting the energy and resources sector What''s the issue? The accounting for business combinations changed with the 2008 ...
November 2015 Mining sector Clearly IFRS Industry insights for IFRS 15 New revenue Standard could impact profile of revenue and profit recognition What''s happened? The International Accounting Standards Board (IASB) has ...
2016/01/04· IFRS 15 "Revenue Contracts with Customers" may have a significant impact on revenue recognition for the mining and oil and gas sector. Pending
Title : Impact of IFRSs on the Mining Industry Date : October 30 th, 2009 Time: 12:30 PM ET The transition to IFRSs in Canada is coming soon. The Mining Industry faces a variety of unique issues in its adoption of IFRSs. Knowing ...
Refining IFRS series – Revenue from Contracts with Customers – impact on the Mining Sector 3 Sale of gold bullion When mining entities sell gold bullion, there is a period of time (usually a matter of days) between the bullion leaving ...
Finevare is a comprehensive industrystrength software solution to support banks in their transition to IFRS 9 Embeds IFRS Best Practice based on the combined expertise and experience of the Deloitte EMEA IFRS 9 Task Force A ...
International Financial Reporting Standards (IFRS) provide the basis for financial reporting to the capital markets in an increasing number of countries around the world. Over 100 countries either use or are adopting IFRS. Those ...
Prepared by the Information Technology Section of the AICPA, this white paper explores information technology implications of an IFRS conversion, including the impact on financial and business reporting, implementation ...
IFRS 15 And Impact On The Mining Industry The pending implementation of IFRS 15 "Revenue Contracts with Customers" may have a significant impact on revenue recognition for the mining and oil and gas sector when compared to ...
IFRS for the Minerals and Mining Sector (3 days) Course code: 1626 Introduction There are diverse accounting practices among companies in the worldwide extractive industry. The IASB has commissioned a research project to ...
Financial reporting in the mining industry 7 Accounting for jointly controlled entities ("JCE") 92 Transition to IFRS 11 92
IFRS and the mining industry Top ten accounting issues for Canadian issuers August 2008 top ten accounting issues 1. Impairment The impairment guidance in IAS 36 Impairment of Assets applies to Property, Plant and 36 sets ...
IFRS, mining industry: External resources Guidance for applying IFRS in the mining industry: External resources Use these selected resources to better understand some of the IFRS practices in the mining industry. Share Twitter ...
2017/06/20· Our IFRS publications examine the complex, but unique, issues faced by mining and metals companies applying IFRS. These issues are considered in the context of recent and current developments in the global mining ...
PwC IFRS in mining Agenda • Standard setting update • Applying IFRS 15 –Revenue recognition for miners • Applying IFRS 16 –Leasing for miners • Accounting for alternative financing arrangements • Proceeds of test production ...
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