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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 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 ©. 2010 IASC Foundation. . All rights reserved.. 2. What I will cover this . afternoon. Development. of IFRS for SMEs. Adoption: Benefits. Country plans.. Translation and training. Implementation guidance. Investment Property. 1. Property, Plant & Equipment. PP&E is initially measured at cost. This includes all directly attributable costs to acquire and prepare the asset for its intended use.. ISA 16 states that start-up and pre-production costs are not capitalized unless the costs are a necessary part of bringing the asset to working condition.. Leases. May 2013. This presentation has been prepared to help . stakeholders . understand the current status of the . leases . project of the FASB and . the IASB. . The views expressed in this presentation are those of the presenters. Official positions of the FASB and . IFRS Developments IASB and FASB decide to make more changes to their new revenue standards What you need to know The IASB and the FASB agreed to amend the transition requirements in their ne October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. non-financial assets. Open Safari case. 12 . December 2012. Ann Tarca, Professor of Accounting, University of Western Australia. Michael (Mike) Wells, . Director, IFRS Education Initiative. , IASB. Framework-based . R. egulation. . D. e. al. ing. with . L. oan. . L. oss. . P. rovisioning. . Presentation for . the . seminar:. CREDIT RISK MANAGEMENT AND REGULATORY PROVISIONING . IN AN IFRS ENVIRONMENT . 2. Learning Objectives. Describe how accounts, debits, and credits are used to record business transactions.. Indicate how a journal is used in the recording process.. Explain how a ledger and posting help in the recording process.. 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. . Management: . a . Portfolio Revaluation Approach . to Macro . Hedging. 29 April 2014. © 2014 IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. Slides can be downloaded by clicking on the button below the slides window.. IFRSExposure Draft ED/2021/4April 2021Comments to be received by 1 September 2021Lack of ExchangeabilityHGx0003Ex0003x0014x00036HSWHPEHUx0003x0015x0013x0015x0014Is the currency exchangeable into th 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. . :.