PPT-IFRS 13 Fair Value Measurement

wwwpwccom IFRS 13 Fair Value Measurement Objectives Provide single source of guidance Clarify definition of fair value Provide clear framework for measuring fair value Enhance fair value disclosures. he year Design Value s based on the average of a 3 year period which includes the selected year plus the two prior years Also displayed is the following informat on for each year the umber of Complete Quarters for that year the 99 th Percentil samp value value value value value value Year Year Year Year Year Year Deflated final value 100 100 100 value Year 3 Year Year Year value STD Annual real growth rate 100 100 value value Year Year Year Average annual percentage growth rate 100 value brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 5br Copyrig 15. INTERCORPORATE INVESTMENTS. Presenter’s name. Presenter’s title. dd. Month . yyyy. intercorporate investments. Intercorporate investments . include investments in the debt and equity securities of other companies.. IFRS Developments Investment entities the plot thickens What you need to know The following are tentative decisions made by the IASB at the May and June An entity is no longer required to meet Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. GAAP “Capital Lease” Criteria. To be classified as a capital lease GAAP states that the lease must be non-cancelable and meet one of the following:. Transfers ownership. Bargain purchase option. Lease term is . www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . 1 [DRAFT FAIR VALUE MEASUREMENT MEASURING THE FAIR VALUE OF UNQUOTED EQUITY INSTRUMENTS WITHIN THE SCOPE OF IFRS 9 FINANCIAL INSTRUMENTS R The draft chapter ― Measuring the fair value of unqu 1. The . IFRS for SMEs. Topic 1.5. Sections 3–8, 10, 30, 32 and 33 Financial Statement Presentation. 2. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . 1. The IFRS for SMEs. Topic 1.2. Overview of the . IFRS for SMEs. Review of all sections of the standard. Highlight key differences with full IFRSs. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . Date: June 13-17, 2016. Addis Ababa. Aims. Understand accounting in the agriculture sector in accordance with:. the IFRS for SMEs (as amended in 2015); and . IFRS (including IAS 41. Agriculture . and other relevant Standards). 1. The . IFRS for SMEs. Topic 1.5. Sections 3–8, 10, 30, 32 and 33 Financial Statement Presentation. 2. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :.