settled in cash or by issuing equity instruments, Re-measure the fair value of remeasured goods or receives the service the entity has granted a compound instrument (a the liability at each reporting The entity receiving the goods or services The grant date fair value is If the fair value of the goods or cash-settled component and an equity-settled date and at the date of recognises them. [...] An investee where the majority of the governing body or key Consolidation of an investee begins from the date the management personal are the same as that of the investor LOSS OF CONTROL investor obtains control of the investee and ceases A party with a close business relationship with the investor. [...] A parent presents non-controlling interests in the consolidated DISCLOSURE statement of financial position within equity, separately from the Subsidiary constitutes a business Subsidiary does not constitute a business equity of the owners of the parent Recognition of the gain or loss Recognition of the gain or loss in profit or loss to the extent of the unrelated investors Refer to IFRS 12 . [...] (iv) The consequences of changes in ownership the subsidiary during the reporting period The nature and extent to which protective rights of If financial (or other) support has been provided to a interest in a subsidiary that do not result in a loss of Accumulated NCI of the subsidiary at the end of the previously unconsolidated structured entity that control reporting period access or use the a. [...] the joint arrangement or associate The nature and extent of any significant restrictions on the ability of joint ventures or associates to transfer funds to the entity in The proportion of ownership interest or participating share held by the entity and, if different, the proportion of voting rights held the form of cash dividends, or to repay loans or advances made by the entity (if applicabl.
Authors
- Pages
- 137
- Published in
- Australia
Table of Contents
- Default Section 1
- Slide 1 1
- Slide 2 2
- Slide 3 3
- IFRS 1 First-time Adoption of IFRSs 4
- Slide 4 4
- Slide 5: IFRS 1 First-time Adoption of International Financial Reporting Standards 5
- IFRS 2 Share-based Payment 6
- Slide 6: IFRS 2 Share-based Payment 6
- Slide 7: IFRS 2 Share-based Payment 7
- IFRS 3 Business Combinations 8
- Slide 8: IFRS 3 Business Combinations 8
- Slide 9: IFRS 3 Business Combinations 9
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 10
- Slide 10: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 10
- IFRS 6 Exploration for and Evaluation of Mineral Resources 11
- Slide 11: IFRS 6 Exploration for and Evaluation of Mineral Resources 11
- IFRS 7 Financial Instruments: Disclosures 12
- Slide 12: IFRS 7 Financial Instruments: Disclosures 12
- Slide 13: IFRS 7 Financial Instruments: Disclosures 13
- IFRS 8 Operating Segments 14
- Slide 14: IFRS 8 Operating Segments 14
- IFRS 9 Financial Instruments 15
- Slide 15: IFRS 9 Financial Instruments 15
- Slide 16: IFRS 9 Financial Instruments 16
- Slide 17: IFRS 9 Financial Instruments 17
- Slide 18: IFRS 9 Financial Instruments 18
- Slide 19: IFRS 9 Financial Instruments 19
- Slide 20: IFRS 9 Financial Instruments 20
- Slide 21: IFRS 9 Financial Instruments 21
- Slide 22: IFRS 9 Financial Instruments 22
- Slide 23: IFRS 9 Financial Instruments 23
- Slide 24: IFRS 9 Financial Instruments 24
- IFRS 10 Consolidated Financial Statements 25
- Slide 25: IFRS 10 Consolidated Financial Statements 25
- Slide 26: IFRS 10 Consolidated Financial Statements 26
- Slide 27: IFRS 10 Consolidated Financial Statements 27
- Slide 28: IFRS 10 Consolidated Financial Statements 28
- IFRS 11 Joint Arrangements 29
- Slide 29: IFRS 11 Joint Arrangements 29
- Slide 30: IFRS 11 Joint Arrangements 30
- Slide 31: IFRS 11 Joint Arrangements 31
- Slide 32: IFRS 11 Joint Arrangements 32
- IFRS 12 Disclosure of Interests in Other Entities 33
- Slide 33: IFRS 12 Disclosure of Interests in Other Entities 33
- Slide 34: IFRS 12 Disclosure of Interests in Other Entities 34
- Slide 35: IFRS 12 Disclosure of Interests in Other Entities 35
- IFRS 13 Fair Value Measurement 36
- Slide 36: IFRS 13 Fair Value Measurement 36
- Slide 37: IFRS 13 Fair Value Measurement 37
- Slide 38: IFRS 13 Fair Value Measurement 38
- Slide 39: IFRS 13 Fair Value Measurement 39
- IFRS 14 Regulatory Deferral Accounts 40
- Slide 40: IFRS 14 Regulatory Deferral Accounts 40
- Slide 41: IFRS 14 Regulatory Deferral Accounts 41
- IFRS 15 Revenue from Contracts with Customers 42
- Slide 42: IFRS 15 Revenue from Contracts with Customers 42
- Slide 43: IFRS 15 Revenue from Contracts with Customers 43
- Slide 44: IFRS 15 Revenue from Contracts with Customers 44
- Slide 45: IFRS 15 Revenue from Contracts with Customers 45
- Slide 46: IFRS 15 Revenue from Contracts with Customers 46
- Slide 47: IFRS 15 Revenue from Contracts with Customers 47
- Slide 48: IFRS 15 Revenue from Contracts with Customers 48
- Slide 49: IFRS 15 Revenue from Contracts with Customers 49
- IFRS 16 Leases 50
- Slide 50: IFRS 16 Leases 50
- Slide 51: IFRS 16 Leases 51
- Slide 52: IFRS 16 Leases 52
- Slide 53: IFRS 16 Leases 53
- Slide 54: IFRS 16 Leases 54
- IFRS 17 Insurance Contracts 55
- Slide 55: IFRS 17 Insurance Contracts 55
- Slide 56: IFRS 17 Insurance Contracts 56
- Slide 57: IFRS 17 Insurance Contracts 57
- Slide 58: IFRS 17 Insurance Contracts 58
- Slide 59: IFRS 17 Insurance Contracts 59
- Slide 60: IFRS 17 Insurance Contracts 60
- IAS 1 Presentation of Financial Statements 61
- Slide 61: IAS 1 Presentation of Financial Statements 61
- Slide 62: IAS 1 Presentation of Financial Statements 62
- IAS 2 Inventories 63
- Slide 63: IAS 2 Inventories 63
- IAS 7 Statement of Cash Flows 64
- Slide 64: IAS 7 Statement of Cash Flows 64
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 65
- Slide 65: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 65
- IAS 10 Events after the Reporting Period 66
- Slide 66: IAS 10 Events after the Reporting Period 66
- IAS 12 Income Taxes 67
- Slide 67: IAS 12 Income Taxes 67
- IAS 16 Property Plant and Equipment 68
- Slide 68: IAS 16 Property Plant and Equipment 68
- Slide 69: IAS 16 Property Plant and Equipment 69
- IAS 19 Employee Benefits 70
- Slide 70: IAS 19 Employee Benefits 70
- Slide 71: IAS 19 Employee Benefits 71
- IAS 20 Government Grants 72
- Slide 72: IAS 20 Government Grants 72
- IAS 21 The Effects of Changes in Foreign Exchange Rates 73
- Slide 73: IAS 21 The Effects of Changes in Foreign Exchange Rates 73
- IAS 23 Borrowing Costs 74
- Slide 74: IAS 23 Borrowing Costs 74
- IAS 24 Related Party Disclosures 75
- Slide 75: IAS 24 Related Party Disclosures 75
- Slide 76: IAS 24 Related Party Disclosures 76
- IAS 26 Accounting and Reporting by 77
- Slide 77: IAS 26 Accounting and Reporting by Retirement Benefit Plans 77
- IAS 27 Separate Financial Statements 78
- Slide 78: IAS 27 Separate Financial Statements 78
- Slide 79: IAS 27 Separate Financial Statements 79
- IAS 28 Investments in Associates and Joint Ventures 80
- Slide 80: IAS 28 Investments in Associates and Joint Ventures 80
- Slide 81: IAS 28 Investments in Associates and Joint Ventures 81
- Slide 82: IAS 28 Investments in Associates and Joint Ventures 82
- IAS 29 Financial Reporting in Hyperinflationary Economies 83
- Slide 83: IAS 29 Financial Reporting in Hyperinflationary Economies 83
- Slide 84: IAS 29 Financial Reporting in Hyperinflationary Economies 84
- IAS 32 Financial Instruments: Presentation 85
- Slide 85: IAS 32 Financial Instruments: Presentation 85
- Slide 86: IAS 32 Financial Instruments: Presentation 86
- IAS 33 Earnings per Share 87
- Slide 87: IAS 33 Earnings per Share 87
- IAS 34 Interim Financial Reporting 88
- Slide 88: IAS 34 Interim Financial Reporting 88
- Slide 89: IAS 34 Interim Financial Reporting 89
- IAS 36 Impairment of Assets 90
- Slide 90: IAS 36 Impairment of Assets 90
- Slide 91: IAS 36 Impairment of Assets 91
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets 92
- Slide 92: IAS 37 Provisions, Contingent Liabilities and Contingent Assets 92
- Slide 93: IAS 37 Provisions, Contingent Liabilities and Contingent Assets 93
- IAS 38 Intangible Assets 94
- Slide 94: IAS 38 Intangible Assets 94
- Slide 95: IAS 38 Intangible Assets 95
- IAS 39 Financial Instruments: Recognition and Measurement 96
- Slide 96: IAS 39 Financial Instruments: Recognition and Measurement 96
- Slide 97: IAS 39 Financial Instruments: Recognition and Measurement 97
- IAS 40 Investment Property 98
- Slide 98: IAS 40 Investment Property 98
- Slide 99: IAS 40 Investment Property 99
- IAS 41 Agriculture 100
- Slide 100: IAS 41 Agriculture 100
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 101
- Slide 101: IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 101
- IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments 102
- Slide 102: IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments 102
- IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 103
- Slide 103: IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 103
- IFRIC 6 Liabilities arising from Participating in a 104
- Slide 104: IFRIC 6 Liabilities arising from Participating in a Specific Market: Waste Electrical and Electronic Equipment 104
- IFRIC 7 Applying the Restatement Approach under 105
- Slide 105: IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 105
- IFRIC 10 Interim Financial Reporting and Impairment 106
- Slide 106: IFRIC 10 Interim Financial Reporting and Impairment 106
- IFRIC 12 Service Concession Arrangements 107
- Slide 107: IFRIC 12 Service Concession Arrangements 107
- IFRIC 14 IAS 19: The Limit on a Defined Benefit Asset, 108
- Slide 108: IFRIC 14 IAS 19: The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 108
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation 109
- Slide 109: IFRIC 16 Hedges of a Net Investment in a Foreign Operation 109
- Slide 110: IFRIC 16 Hedges of a Net Investment in a Foreign Operation 110
- IFRIC 17 Distribution of Non-Cash Assets to Owners 111
- Slide 111: IFRIC 17 Distribution of Non-Cash Assets to Owners 111
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 112
- Slide 112: IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 112
- IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 113
- Slide 113: IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 113
- IFRIC 21 Levies 114
- Slide 114: IFRIC 21 Levies 114
- Slide 115: IFRIC 21 Levies 115
- IFRIC 22 Foreign Currency Transactions and Advance Consideration 116
- Slide 116: IFRIC 22 Foreign Currency Transactions and Advance Consideration 116
- IFRIC 23 Uncertainty over Income Tax Treatments 117
- Slide 117: IFRIC 23 Uncertainty over Income Tax Treatments 117
- Slide 118: IFRIC 23 Uncertainty over Income Tax Treatments 118
- SIC-7 Introduction of the Euro 119
- Slide 119: SIC-7 Introduction of the Euro 119
- SIC-10 Government Assistance: No Specific Relation to Operating Activities 120
- Slide 120: SIC-10 Government Assistance: No Specific Relation to Operating Activities 120
- SIC-25 Income Taxes: Changes in the Tax Status of an Entity or its Shareholders 121
- Slide 121: SIC-25 Income Taxes: Changes in the Tax Status of an Entity or its Shareholders 121
- SIC-29 Service Concession Arrangements: Disclosure 122
- Slide 122: SIC-29 Service Concession Arrangements: Disclosure 122
- SIC-32 Intangible Assets: Website Costs 123
- Slide 123: SIC-32 Intangible Assets: Website Costs 123
- Appendix 1 124
- Slide 124 124
- IFRS 18 Presentation and Disclosure in Financial Statements 125
- Slide 125: IFRS 18 Presentation and Disclosure in Financial Statements 125
- Slide 126: IFRS 18 Presentation and Disclosure in Financial Statements 126
- Slide 127: IFRS 18 Presentation and Disclosure in Financial Statements 127
- Slide 128: IFRS 18 Presentation and Disclosure in Financial Statements 128
- IFRS 7 (Revised) 129
- Slide 129: IFRS 7 Financial Instruments: Disclosures 129
- Slide 130: IFRS 7 Financial Instruments: Disclosures 130
- IAS 7 (Revised) 131
- Slide 131: IAS 7 Statement of Cash Flows 131
- IAS 8 (Revised) 132
- Slide 132: IAS 8 Basis of Preparation of Financial Statements 132
- Slide 133: IAS 8 Basis of Preparation of Financial Statements 133
- IFRS 19 134
- Slide 134: IFRS 19 Subsidiaries without Public Accountability: Disclosures 134
- Slide 135: IFRS 19 Subsidiaries without Public Accountability: Disclosures 135
- Contact 136
- Slide 136: Contact 136
- Slide 137 137
