PDF-Applying IFRS

Conceptual Framework IASB issues the Conceptual Framework exposure draft June 2015. Copyright IFRS Foundation 574175741457426574275737657409574245742457420574175741157409574285741757423574225737657409574265742357429574 ey.com/IFRS for Oil & GasOilfield Services What you need to know The application ofIFRS 15will require entities to use a greater degree of judgementto meet its requirements The key issues for oilfi Ed Seidewitz. Ivar Jacobson International. The Essence Specification. “Foundation for Agile Creation and Enactment of Software Engineering Methods” (FACESEM) RFP issued June, 2011. Essence – Kernel and Language for Software Engineering Methods. 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 . F. Montes-. Negret. FinSAC. Coordinator, Vienna. October 21, 2014. Introduction. Welcoming Remarks;. We are certainly living in interesting times!. Major changes in the accounting, regulatory and institutional frameworks worldwide and in particular in the EU following the crisis;. 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. . Next Generation Science / Common Core Standards Addressed!. CCSS.ELA-Literacy.RH.11-12.4 Determine . the meaning of words and phrases as they are used in a text, including analyzing how an author uses and refines the meaning of a key term over the course of a text (e.g., how Madison defines faction in Federalist No. 10).. Ed Seidewitz. Ivar Jacobson International. The Essence Specification. “Foundation for Agile Creation and Enactment of Software Engineering Methods” (FACESEM) RFP issued June, 2011. Essence – Kernel and Language for Software Engineering Methods. Gavin Aspden FCA. Director. PwC’s Academy. Transition. When does IFRS 9 become mandatory?. Annual periods beginning on or after 1 January 2018. Early adoption permitted but. Cannot early adopt earlier editions of IFRS 9 (since 1 February 2015). 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. . NAME:. JOB ROLE:. COMPANY:. EMAIL ADDRESS:. LOCATION: London, Singapore or New York. We’ll consider your application based on your answers to a few questions. Before you do that, we would like to share a few important points about MLP:. www.pwc.com. 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. 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. . :.