IFRS Intelligence brings together and summarises key guidance you need to know for the practical application of IFRS. Read online IFRS AT A GLANCE - BDO Canada book pdf free download link book now. 3.1 Overview 7 3.2 Identifying the contract 8 3.3 Penalties and termination rights 10 3.4 What constitutes a penalty? IFRS News is BDO's regular update on what's just arrived in the world of IFRS. classified as either current or non-current, depending on the rights that exist at the end of the reporting period. At a glance This document presents the countries that are hyper-inflationary at 31 December 2019, and those that are not hyper-inflationary at that date but that should be kept under review in 2020. At a glance As a result of the coronavirus (COVID-19) pandemic, rent concessions have been granted to lessees. 2013/26 Defined Benefit Plans: Employee Contributions (Amendments to IAS 19). All values are rounded to the nearest million. By using this site you agree to our use of cookies. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. 5. IAAG includes all IFRSs in issue as at 1 January 2016. BDO’s IFRS publications range from our IFRS at a Glance high level summaries of each accounting standard and interpretation to comprehensive in depth analysis and commentary in our IFRS in Practice series. July 2020. home.kpmg/ifrs. RBC at a Glance –Q4/2020 16.2% 17.6% 7.3% 15.7% 16.0% Q4/2019 Q1/2020 Q2/2020 Q3/2020 Q4/2020 3.2 3.5 1.5 3.2 Q4/2019Q1/2020 Q2/2020 Q3/2020 Q4/2020 All information is presented in Canadian dollars and is based on International Financial Reporting Standards (IFRS), and as at October 31, 2020 unless otherwise indicated. If a Standard or Interpretation has been revised with a future … 2013/06 Illustrative Examples to accompany IFRS 13 Fair Value Measurement Unquoted equity instruments within the scope of IFRS 9 Financial Instruments. Net debt excl. IFRS IN PRACTICE 2019 – IFRSs, Amendments to IFRSs, IFRICs and Agenda Decisions that are mandatory for 1 December 2018 year ends and those that are effective in future periods 7 Agenda Decisions In 2018, ten new IFRS Interpretations Committee Agenda Decisions were issued: – Contributing property, plant and equipment to associates (IAS 28 Investments in Associates and Joint … Please read our. These activities helped the Board to understand the concerns and challenges that some companies identified while implementing the Standard. Insurance Contracts. Financial Instruments. Please click the links below to access individual 'IFRS at a Glance' pdf files per standard. Glance2020. These documents have been compiled to assist in gaining a high level overview of the International Financial Reporting Standard for Small and Medium-sized Entities. IFRS news January 2020 PwC | 2 Classification of Liabilities as Current or Non-current (Amendment to IAS 1) At a glance. This site uses cookies to provide you with a more responsive and personalised service. IFRS AT A GLANCE As at 30 June 2020. 2 IFRS AT A GLANCE IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. IFRS at a glance 01 July 2018. Users disappointed in disclosure prior to effective date: Not many new questions. The transfer of a business from one company within a group to another. Represents the euro-equivalent aggregate amount outstanding under the Term Loan B (denominated in EUR, USD and GBP). IAAG includes all IFRSs in issue as at 30 June 2020. A critical estimate 1 1 At a glance 2. FR Bulletins focus on the latest developments in international financial reporting. This site is like a library, you could find million book here by using … Download IFRS AT A GLANCE - BDO Canada book pdf free download link or read online here in PDF. The IASB issued a narrow-scope amendment to IAS 1, ‘Presentation of Financial Statements’, to clarify that liabilities are . The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources. 2020-04 . Please read our, 31 December 2020 IFRS Illustrative Disclosures - COVID-19 Supplement, Interim IFRS Illustrative Financial Statements (June 2018), First Time Adoption of International Financial Reporting Standards, Non-current Assets Held for Sale and Discontinued Operations, Exploration for and Evaluation of Mineral Resources, Disclosure of Interests in Other Entities, Accounting Policies, Changes in Accounting Estimates and Errors, Accounting for Government Grants and Disclosure of Government Assistance, The Effects of Changes in Foreign Exchange Rates, Accounting and Reporting by Retirement Benefit Plans, Investments in Associates and Joint Ventures, Financial Reporting in Hyperinflationary Economies, Provisions, Contingent Liabilities and Contingent Assets, Financial Instruments - Recognition and Measurement, Changes in Existing Decommissioning, Restoration and Similar Liabilities, Members’ Shares in Co-operative Entities and Similar Instruments, Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, Liabilities arising from Participation in a Specific Market - Waste Electrical and Electronic Equipment, Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, Interim Financial Reporting and Impairment, IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction, Hedges of a Net Investment in a Foreign Operation, Distribution of Non-Cash Assets to Owners, Extinguishing Financial Liabilities with Equity Instruments, Stripping Costs in the Production Phase of a Surface Mine, Foreign Currency Transactions and Advance Consideration, Government Assistance - No Specific Relation to Operating Activities, Income Taxes - Changes in the Tax Status of an Entity or its Shareholders, Service Concession Arrangements -Disclosure, US GAAP-IFRS Comparison Impairment of Goodwill, Tangible and Intangible Assets, 2020/14 - Effects of Climate-Related Matters on Financial Statements, 2020/13 - IFRS Foundation Trustees Consider Sustainability Reporting, 2020/12 - Implications of COVID-19 for Lessors, 2020/11 - Accounting for Rent Concessions: Lessee FAQs, 2020/10 - IASB Issues Amendments to IFRS 17, Insurance Contracts, 2020/09 - Impairment Implications of COVID-19 (IFRS 9), 2020/08 - IASB Issues Amendments to IFRS 16: COVID-19 Related Rent Concessions, 2020/07 - Impairment Implications of COVID-19 (IAS 36), 2020/06 - Amendments to IFRS 16 Proposed by IASB for Lessees, 2020/05 - IASB responds to question about IFRS 16 and COVID-19, 2020/04 - IASB Concludes on Amendments to IFRS 17, Insurance Contracts, 2020/03 - Potential Effects of Coronavirus Outbreak on 2020 Reporting Periods and Onward, 2020/02 - Potential Effects of Coronavirus Outbreak on 31 December 2019 Year end Financial Reporting, 2020/01 - IASB Issues Amendments to IAS 1 - Classification of Liabilities as Current or Non-current, 2019/04 - IFRIC Issues Final Agenda Decision for an Assessment of the Lease Term (IFRS 16), 2019/03 - ESMA Issues Public Statement on the Recognition of Deferred Tax Assets, 2019/02 - IASB Proposes Amendments to IFRS 17, Insurance Contracts, 2019/01 - Effects of IFRS 9, 15 and 16 on Business Combination Accounting, 2018/09 - ESMA Public Statement - European Common Enforcement Priorities for 2018 Financial Statements, 2018/08 - Amendments to IAS 1 and IAS 8 - Definition of Material, 2018/07 - Amendments to IFRS 3 - Definition of a Business, 2018/06 - Deferral of Effective Date for IFRS 17 Insurance Contracts, 2018/05 - IFRS Interpretations Committee - Agenda Decisions (September 2018), 2018/04 - ESMA's 22nd Extract from the EECS's Database of Enforcement, 2018/03 - IFRS Interpretations Committee - Agenda Decisions (June 2018), 2018/02 - Inflation in Argentina - Applicability of IAS 29 Financial Reporting in Hyperinflationary Economies, 2018/01 - IFRS Interpretations Committee - Agenda Decisions (January and March 2018), 2017/16 - Annual Improvemens to IFRS Standards 2015-2017 Cycle, 2017/15 - IFRS Interpretations Committee - Agenda Decisions (November 2017), 2017/14 - ESMA Public Statement: Guidelines on Alternative Performance Measures (APMs) and Questions & Answers, 2017/13 - IFRSs, IFRICs and Amendments that are Mandatory for the First Time for 31 December 2017 Year Ends, 2017/12 - ESMA's 21st Extract from the EECS's Database of Enforcement, 2017/11 - ESMA Public Statement: European Common Enforcement Priorities for 2017 Financial Statements, 2017/10 - IFRS Interpretations Committee - Agenda Decisions (September 2017), 2017/09 - IFRS Interpretations Committee - Agenda Decisions (June 2017), 2017/08 - IFRIC 23 Uncertainty over Income Tax Treatments, 2017/07 - Exposure Draft 2017/2 Improvements to IFRS 8, 2017/06 - IFRS Interpretations Committee - Agenda Decisions (March 2017), 2017/05 - IFRSs, IFRICs and Amendments available for early adoption for 31 December 2016 year ends, 2017/04 - Exposure Draft 2017/1 Annual Improvements to IFRSs 2015-2017 Cycle, 2017/03 - IOSCO Statement on Implementation of New Accounting Standards, 2017/02 - ESMA's 19th Extract from the EECS's Database of Enforcement, 2017/01 - ESMA Public Statement: European Common Enforcement Priorities for 2016 Financial Statements, 2016/17 - Annual Improvements to IFRS Standards, 2016/15 - ESMA Public Statement: Issues for Consideration in Implementing IFRS 9, 2016/14 - IFRS Interpretations Committee - Agenda Rejections (November 2016), 2016/13 - IFRSs, IFRICs and Amendments that are Mandatory for the First Time for 31 December 2016 Year Ends, 2016/12 - IFRS Interpretations Committee - Agenda Rejections (September 2016), 2016/11 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4), 2016/10 - IFRS Interpretations Committee - Agenda Rejections (July 16), 2016/09 - IFRS Interpretations Committee - Agenda Rejections (May 16), 2016/08 - ESMA's 19th Extract from the EECS's Database of Enforcement, 2016/07 - Exposure Draft 2016/01 Definition of a Business and Accounting for Previously Held Interests, 2016/06 - Clarifications to IFRS 15 Revenue from Contracts with Customers, 2016/05 - IFRS Interpretations Committee - Agenda Rejections (Mar 16), 2016/04 - IFRS Interpretations Committee - Agenda Rejections (Jan 16), 2016/03 - IFRS Interpretations Committee - Agenda Rejections (Nov 15), 2016/02 - IFRSs, IFRICs and Admendments available for early adoption for 31 December 2015 year ends, 2015/18 - IFRSs, IFRICs and Amendments that are mandatory for the first time for 31 December 2015 Year Ends, 2015/17 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, 2015/16 - Exposure Draft 2015/10 Annual Improvements to IFRSs 2014-2016 Cycle, 2015/15 - ED 2015 08 Application of Materiality to Financial Statements, 2015/14 - IFRS Interpretations Committee - Agenda rejections (September 2015), 2015/12 - IFRS Interpretations Committee - Agenda Rejections (July 2015), 2015/11 - ESMA's 17th extract from the EECS's database of enforcement, 2015/10 - IFRS Interpretations Committee - Agenda Rejections (May 2015), 2015/09 - Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14), 2015/08 - Effective Date of IFRS 15 (Proposed amendments to IFRS 15), 2015/07 - IFRS Interpretations Committee - Agenda Rejections (Mar 2015), 2015/06 - Basel Committee on Banking Supervision - Guidance on Accounting for Expected Credit Losses - Supervisory requirements specific to jurisdictions applying IFRS 9 Financial Instruments, 2015/05 - Classification of Liabilities (Proposed amendments to IAS 1), 2015/04 - IFRS Interpretations Committee - Agenda Rejections (Jan 2015), 2015/03 - Disclosure Initiative (Proposed amendments to IAS 7), 2015/02 - Disclosure Initiative (Amendments to IAS 1), 2015/01 - Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28), 2014/27 IFRS Interpretations Committee - Agenda Rejections (Nov 2014) IFRB-2014-27, 2014/26 Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2), 2014/25 ESMA’s sixteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS), 2014/24 31 December 2014 - Update on key IASB projects, 2014/23 IFRSs, IFRICs and amendments available for early adoption for 31 December 2014 year ends, 2014/22 IFRSs, IFRICs and amendments that are mandatory for the first time for 31 December 2014 year ends, 2014/21 IFRS 15 Revenue from Contracts with Customers - Practical Issues, 2014/20 IFRS Interpretations Committee - Agenda Rejections (Sep 2014), 2014/19 Annual Improvements to IFRSs 2012-2014 Cycle, 2014/18 Reporting the Financial Effects of Rate Regulation, 2014/17 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13), 2014/16 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), 2014/15 Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12), 2014/14 Equity Method in Separate Financial Statements (Amendments to IAS 27), 2014/13 IFRS Interpretations Committee - Agenda Rejections (Jul 2014), 2014/12 IFRS 9 Financial Instruments (2014), 2014/11 Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), 2014/10 ESMA's Review of the Application of Business Combination Accounting, 2014/09 Exposure Draft - Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28), 2014/08 IFRS 15 Revenue from Contracts with Customers, 2014/07 Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), 2014/06 Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), 2014/05 Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging, 2014/04 ESMA’s fifteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information, 2014/03 Exposure Draft - Disclosure Initiative (Proposed amendments to IAS 1), 2014/02 IASB Post-Implementation Review of IFRS 3 Business Combinations, 2014/01 IFRS 14 Regulatory Deferral Accounts, 2014/007 IFRS Industry Issues - IFRS 15 Telecommunications, 2014/006 IFRS Industry Issues - IFRS 15 Software, 2014/005 IFRS Industry Issues - IFRS 15 Retail, 2014/004 IFRS Industry Issues - IFRS 15 Professional Services, 2014/003 IFRS Industry Issues - IFRS 15 Media, 2014/002 IFRS Industry Issues - IFRS 15 Manufacturing, 2014/001 IFRS Industry Issues - IFRS 15 Construction and Real Estate, 2013/32 31 December 2013 – Update on key IASB projects IFRB-2013-32, 2013/31 IFRSs, IFRICs and amendments available for early adoption for 31 December 2013 year ends, 2013/30 IFRSs, IFRICs and amendments that are mandatory for the first time for 31 December 2013 year ends, 2013/29 Annual Improvements to IFRSs (2011–2013 Cycle), 2013/28 Annual Improvements to IFRSs (2010–2012 Cycle), 2013/27 Exposure Draft Annual Improvements to IFRSs (2012–2014 Cycle). Amendments to IFRS 17 | June 2020 | 3 At a glance Since the Board issued IFRS 17, it has been carrying out activities to support companies and monitor their progress in implementing the Standard. No. IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. IFRS at a Glance includes all IFRSs in issue for periods beginning on 1 January 2017. 2013/25 Equity method in separate financial statements (Proposed amendments to IAS 27), 2013/24 IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39), 2013/23 ESMA’s review of comparability of IFRS Financial Statements of Financial Institutions in Europe, 2013/22 European common enforcement priorities for 2013 financial statements, 2013/21 ESMA’s fourteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS), 2013/20 IFRSs for SMEs - Proposed Amendments, 2013/18 Review of the Conceptual Framework – IASB Discussion Paper, 2013/15 Novation of Derivatives and Continuation of Hedge Accounting, 2013/14 Recoverable Amount Disclosures for Non-financial Assets, 2013/11 ESMA’s thirteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)2013/10 Defined Benefit Plans: Employee Contributions, 2013/10 Defined Benefit Plans: Employee Contributions, 2013/09 Financial Instruments: Expected Credit Losses, 2013/08 Novation of Derivatives and Continuation of Hedge Accounting, 2013/07 ESMA’s review of impairment of goodwill and other intangible assets in the IFRS financial statements. As at 1 July 2017 2 IFRS AT A GLANCE IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. Current Cloud Backlog 2) NA NA NA 6,599 5,995 10 16: Cloud revenue 6,039 5,037 20 6,041 5,106 18 19: Software licenses and support revenue 10,610 11,130 −5 10,610 11,130 −5 −4 A lessee is also permitted, but not required, to apply IFRS 16 to leases of intangible as LEASE IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. Download IFRS at a Glance which includes all IFRSs in issue for periods beginning on 1 January 2017.IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. IFRS At a Glance FRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.. IFRS at a Glance includes all IFRSs in issue for periods beginning on 1 January 2017.. Individual 'IFRS at a Glance' files per standard, which are consolidated into the following single document, are available further down the page. 2021. Download the file here IFRS for SMEs at a glance: IFRS for SMEs at a Glance January 2016 Contents Contents Re-shaping financial statement presentation 1 1 The proposals at a glance 2 1.1 Key facts 2 1.2 Effective date and transition 2 1.3 Key impacts 3 2 Income statement structure 4 2.1 New categories and new subtotals 4 2.2 Analysis of operating expenses 18 2.3 Income and expense subtotals 20 3 Management performance measures … See Terms & Conditions for more information. All books are in clear copy here, and all files are secure so don't worry about it. If a Standard or Interpretation has been recently superseded, the superseded Standard or Interpretation  is identified by an (S) suffix together with the date from which it has been superseded (included in 'brackets' within the title). IFRS 16 effect and shareholder loan 2,377 IFRS 16 Lease liability 404 Shareholder loan 117 Total net debt 2,898 Appendix: Net debt as of June 30, 2020 18 1. Business Combinations under Common Control—At a glance November 2020 What is a business combination under common control? IFRS at a glance IFRS at a Glance has been compiled to assist in gaining a high level overview of IFRS, including International Accounting Standards and Interpretations. Contents. IFRS At a Glance (30 June 2020) IFRS In Practice 2020-2021: IAS 36 (including guidance on the impact of COVID-19) IFRB 2020/12 - Implications of COVID-19 for Lessors In disclosure prior to effective date: Not many new questions narrow-scope amendment to 1! Using this site you agree to our use of cookies using this you. Such concessions might take a variety of forms, including payment holidays and deferral of lease.. Ifrss in issue as at 30 June 2020 application of ifrs enforceable period 7 of IFRSs, including Accounting! Consolidated company accounts that comply with ifrs Monetary Fund data ( World Economic Outlook database October... 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