72 paragraphs found in INT 5
IFRS 9 Financial Instruments replaced IAS 39. IFRS 9 applies to all items that were previously within the scope of IAS 39. …
The IFRIC concluded that the contributor should recognise a liability unless the contributor is not liable to pay decommissioning costs even if the fund fails to pay. This is because the contributor remains liable for the decommissioning costs. …
In concluding that the contributor should recognise separately its liability to pay decommissioning costs and its interest in the fund, the IFRIC also noted the following: (a) There is no legally enforceable right to set off the rights under the …
In August 2005, IAS 32 was amended as IAS 32 Financial Instruments: Presentation . …
IFRS 9 Financial Instruments replaced IAS 39. IFRS 9 applies to all items that were previously within the scope of IAS 39. …
IFRS 9 Financial Instruments replaced IAS 39. IFRS 9 applies to all items that were previously within the scope of IAS 39. …
Paragraph BC68I was renumbered as paragraph BC186 when IAS 19 was amended in 2011. …
As to the accounting for the contributor’s interest in the fund, the IFRIC noted that some interests in funds would be within the scope of IAS 27, IAS 28, IAS 31 [9] or SIC-12. As noted in paragraph BC2 , the IFRIC concluded that, in such cases, the …
IFRS 11 Joint Arrangements , issued in May 2011, replaced IAS 31. …