endobj The former should include narrative information such as what the company manages as capital, whether there are any external capital requirements and how those requirements are incorporated into the management of capital. Ordinary Share means a Class A Ordinary Share or a Class B Ordinary Share; Class C Ordinary Share shall have the meaning ascribed to it in Section 2.4(a). Welcome to Viewpoint, the new platform that replaces Inform. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 2023 Thomson Reuters. endobj The disclosure of capital is intended to give entities the ability to describe their view of the elements of capital if this is different from equity. <>stream PwC. Share capital is carried at par value. endobj endobj The consolidation of the first one, the Climate endobj 244 0 obj A distribution that represents a return of capital is a liquidating dividend. It is quite common in smaller companies for the share capital to be unpaid and remain due to the company indefinitely. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 17 0 obj Financial Reporting Council 13 Section 3 Financial Statement Presentation Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. endobj If ROCE is used for comparing the performance of entities, then investors need to know the nature and quantity of the historical capital employed in the business. 117 0 obj Frequently, the reporting entity pays cash in lieu of issuing the fractional shares and reduces retained earnings for the cash payment. Please see www.pwc.com/structure for further details. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> Company name must be at least two characters long. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> For those disclosures an entity must group its financial instruments into classes of similar instruments as appropriate to the nature of the information presented. Most comprehensive library of legal defined terms on your mobile device, All contents of the lawinsider.com excluding publicly sourced documents are Copyright 2013-. 30 June 2023. You can set the default content filter to expand search across territories. 37 0 obj IFRS overview 2019 1777 0 obj Select a section below and enter your search term, or to search all click IFRS 7 was <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 60 0 obj endobj The table shows the ownership and debt interests in the entity but may show potential funding sources and the effect of any public offerings. 93 0 obj If a company issues shares unpaid or partly paid to a shareholder (A), and A subsequently transfers the shares to a third party (B) before they are paid up, are A and B jointly and severally liable for the amount unpaid on the shares? endstream Users have diverse views of what is important in their analysis of capital. 2023Thomson Reuters. The variety and inconsistency of capital disclosures does not help the decision making process of investors. While Fujian Zixin has existing internal cash resources, the Board understands that the local authorities in the PRC would not look favourably on an arrangement where dividends declared by Fujian Zixin are subsequently utilised to satisfy the Unpaid Share Capital. Relevant Share Capital means the relevant share capital of the Company (as that expression is defined in Section 67(2) of the 1990 Act); Share Capital means the issued and paid up capital of the Company. All rights reserved. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> The two main categories of disclosures required by IFRS 7 are: information about the significance of financial instruments. information about the nature and extent of risks arising from financial instruments. Disclose the significance of financial instruments for an entity's financial position and performance. Share capital is carried at par value. Share capital issued by an entity meets the definition of an equity instrument as defined in IAS 32 Financial Instruments when the contract evidences a residual interest in the assets of an entity after deducting all of its liabilities. 108 0 obj WebThe variety and inconsistency of capital disclosures does not help the decision making process of investors. [IFRS 7.42G]. Paragraph 22.8 is amended to remove the exemption from initially measuring equity instruments issued as part of a business combination at fair value. 2019 - 2023 PwC. All rights reserved. It is structured in two parts: first, it considers what might be included as the capital of a company and, second, why this distinction is important for the analysis of financial information. WebUncalled share capital arises where there are no specific arrangements for any further amounts to be paid on the shares. Reporting entities often declare dividends on common stock before the balance sheet date, and then pay the dividends after the balance sheet date. The reporting entity should disclose such a situation in the footnotes. EY helps clients create long-term value for all stakeholders. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 59 <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 29 0 obj Contributed capital is an entry on the shareholders' equity section of a company's balance sheet that summarizes the total value of stock that shareholders Cookies used for the essential operation of the site have already been set. International Financial Reporting Standards, (Project subsequently abandoned in January 2009), Classification and measurement of financial instruments, ESMA publishes 27th enforcement decisions report, IASB proposes amendments regarding the classification and measurement of financial instruments, Webinar on call for papers on IFRS 9 hedge accounting requirements, Call for papers on IFRS 9 hedge accounting requirements, Two webcasts on supplier finance arrangements, iGAAP in Focus Financial reporting Reporting in uncertain times: Impact of recent events in the banking sector, iGAAP in Focus Financial Reporting: IASB proposes amendments to the classification and measurement requirements of financial instruments, Deloitte comment letter on IASBs proposed amendments to IAS 7 and IFRS 7 regarding supplier finance arrangements, IFRS in Focus IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements, Comment deadline: Amendments to IFRS 9 and IFRS 7, IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions, IAS 39 Financial Instruments: Recognition and Measurement, Financial instruments Effective date of IFRS 9, Effective for annual periods beginning on or after 1 January 2007, Effective for annual periods beginning on or after 1 January 2009, Effective for annual periods beginning on or after 1 January 2011, Effective for annual periods beginning on or after 1 July 2011, Effective for annual periods beginning on or after 1 January 2013, Effective for annual periods beginning on or after 1 January 2015 (or otherwise when IFRS 9 is first applied)*, Effective for annual periods beginning on or after 1 January 2016, Effective for annual periods beginning on or after 1 January 2020, Effective for annual periods beginning on or after 1 January 2021, adds certain new disclosures about financial instruments to those previously required by, replaces the disclosures previously required by, puts all of those financial instruments disclosures together in a new standard on. Share capital issued by an entity meets the definition of an equity instrument as defined in IAS 32 Financial Instruments when Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Compliance assessment and implementation of the information security management system according to the ISO 27001 standard, Service Organization Controls Reporting (SOCR), Transformation strategy of the information security function, Technical evaluation of information environment security, Five design principles to help build confidence in RPA implementations. endobj The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs. Financial capital is defined in various ways but has no widely accepted definition having been interpreted as equity held by shareholders or equity plus debt capital including finance leases. 55 0 obj [IFRS 7.42D], Required disclosures include the carrying amount of the assets and liabilities recognised, fair value of the assets and liabilities that represent continuing involvement, maximum exposure to loss from the continuing involvement as well as maturity analysis of the undiscounted cash flows to repurchase the derecognised financial assets. 27 0 obj Please seewww.pwc.com/structurefor further details. Capital Shares means the Common Stock and any shares of any other class of common stock whether now or hereafter authorized, having the right to participate in the distribution of earnings and assets of the Company. Appendix A], Disclosures about credit risk include: [IFRS 7.36-38], maximum amount of exposure (before deducting the value of collateral), description of collateral, information about credit quality of financial assets that are neither past due nor impaired, and information about credit quality of financial assets whose terms have been renegotiated [IFRS 7.36], for financial assets that are past due or impaired, analytical disclosures are required [IFRS 7.37], information about collateral or other credit enhancements obtained or called [IFRS 7.38], Liquidity risk is the risk that an entity will have difficulties in paying its financial liabilities. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Capital Share means a share of any class or series of stock of the General Partner now or hereafter authorized other than a REIT Share. Some entities regard some financial liabilities as part of capital, while other entities regard capital as excluding some components of equity for example, those arising from cash flow hedges. For private companies, there is no authoritative 68 0 obj <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> We use cookies to improve our website and your experience when using it. 21 0 obj Share Cap has the meaning specified in clause (e) of the definition of Alternative Payment Mechanism. The reporting entity may show the charge to retained earnings as a separate item or as part of the stock dividend caption in the statement of stockholders' equity. <>]>>/Pages 1745 0 R/Type/Catalog>> 85 0 obj The result of the classification can have a significant effect on the entitys reported results and financial position. 15 0 obj A Ordinary Shares means the A ordinary shares of 0.01 each in the capital of the Company; Class B Ordinary Shares shall have the meaning ascribed to it in Section 2.4(a). <>/MediaBox[0 0 595.32 841.92]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/Tabs/S/Type/Page>> WebDownload this IFRS resource. You are already signed in on another browser or device. Share capital is credited for CU 10,000 at the actual issuance of <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> However, the Companies House templates for both small abbreviated accounts and micro accounts analyse unpaid share capital separately, at the top of the balance sheet. endobj equity share means any share of any class of shares of a company carrying voting rights under all circumstances and any share of any class of shares carrying voting rights by reason of the occurrence of any contingency that has occurred and is continuing; (action participante). 258F Reductions because of lost capital (1) A company may reduce its share capital by cancelling any paid-up share capital that is lost or is not represented by available assets. You are trying to access licensed content. To illustrate a level of disclosures for insurance and investment contracts that will be required on a recurring 0 Such a situation might exist when stockholder approval is required and scheduled for a date subsequent to issuance of the financial statements, and there are reasonable grounds to believe that stockholders will not approve the dividend. xYnF}XiHEQ$}eJ6jYr$%'/;;dd' \\V"E Dividends are distributions to owners or stockholders. Unpaid declared dividends other than stock dividends should be presented as current liabilities. The Board believes that disclosures about capital are useful for all entities, but they are not intended to replace disclosures required by regulators as their reasons for disclosure may differ from those of the Board. Enter to open, tab to navigate, enter to select, Article, Nil and partly paid shares: questions for an accountant: Issuing nil and partly paid shares, Share Capital - Structure, Allotment and Transfers, 24 hour Customer Support: +44 345 600 9355. Follow along as we demonstrate how to use the site. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. endobj America Corporation announced in February 2016 that it had made significant advancements in its ongoing initiative toward improving its capitalization table, capitalization, and operational structure. endobj We use cookies to personalize content and to provide you with an improved user experience. Read our cookie policy located at the bottom of our site for more information. endobj pwc-content-type:publication The Board has undertaken a research project with the aim of improving the accounting for financial instruments that have characteristics of both liabilities and equity. Please sign in or, if you do not have a license. endobj endobj 35 0 obj WebThe unpaid amount for each share class must be shown on the statement of capital, which should be completed and submitted to Companies House each time there is an allotment of shares or upon incorporation or other changes to the value of EY | Assurance | Tax | Transactions | Advisory. Consider removing one of your current favorites in order to to add a new one. Additionally, some jurisdictions refer to capital disclosures as part of their legal requirements. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. endobj These words serve as exceptions. Until such time as it constitutes called-up share capital under, For more information on issuing nil and partly paid shares, see. Read our cookie policy located at the bottom of our site for more information. 81 0 obj endobj Consider removing one of your current favorites in order to to add a new one. Reporting entities with poison pill takeover defenses should disclose in their footnotes the terms of the plans, including events that cause conversion, the potentially dilutive nature of the plan, and call provisions, if any. This brings the issued share capital to $100,000. Once entered, they are only endobj financial assets measured at fair value through profit and loss, showing separately those held for trading and those designated at initial recognition. information about the significance of financial instruments. %%EOF 2019-04-04T12:09:58.000+01:00 Each word should be on a separate line. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> [IFRS 7. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. Reference Shares means, in respect of the exercise of Investor Cash Settlement Rights or Conversion Rights by a Bondholder, the number of Shares (rounded down, if necessary, to the nearest whole number of Shares) determined in good faith by the Calculation Agent by dividing the aggregate principal amount of the Bonds being the subject of the relevant exercise of Investor Cash Settlement Rights or Conversion Rights by the Conversion Price in effect on the relevant Conversion Date, except that where the Conversion Date falls on or after the date an adjustment to the Conversion Price takes effect pursuant to Sections 5.4(a)(i), (ii), (iv), (v), (vi), (viii), (ix) or (x) in circumstances where the relevant Delivery Date falls on or prior to the record date or other due date for establishment of entitlement in respect of the relevant event giving rise to such adjustment, then the Conversion Price in respect of such exercise shall be such Conversion Price as would have been applicable to such exercise had no such adjustment been made. We bring together extraordinary people, like you, to build a better working world. When an entity issues a financial instrument, it has to determine its classification either as debt or as equity. Company directors to refer to the Articles of Association of the business. The variety of instruments issued by entities makes this classification difficult with the application of the principles occasionally resulting in instruments that seem like equity being accounted for as liabilities. endobj This included the formation of a new International Sustainability Standards Board ( ISSB) and integration of two leading sustainability disclosure organizations. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> There are various requirements for entities to disclose information about capital. endobj These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. You are already signed in on another browser or device. The reporting entity may deduct "liquidating dividends" or "capital repayment" from APIC in the balance sheet or show only the balance of capital after partial liquidation. Ordinary Share Capital means any issued and outstanding shares of the Company with voting or other rights of management and control and any outstanding securities of the Company that are convertible into such shares at the option of the holder; equity share capital means, in relation to any entity, its issued share capital excluding any part of that capital which, neither as respects dividends nor as respects capital, carries any right to participate beyond a specific amount in a distribution. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> This can obviously affect the way in which capital is measured, which has an impact on return on capital employed (ROCE). <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> endobj WebAs depicted in Figure FSP 5-1, dividends declared or paid are normally presented in the statement of stockholders' equity at the amount per share, and in total for each class of shares as required by S-X 3-04. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. 1 0 obj Therefore, the details underlying a companys capital structure are essential to the assessment of any potential change in an entitys financial flexibility and value. 2019-04-05T20:53:51.702Z {xi(JE4IPH" (Jn l$\:@i PAH (*n`qLFQPAh\X1~! This is likely to be a major challenge in determining the best way to report the effects of recent innovations in capital structure. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 19 0 obj financial statements <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> 1751 0 obj Certain other disclosures are required by class of financial instrument. 99 0 obj However, if the transfers are fully disclosed as they occur, there is no requirement for a cumulative disclosure. An appreciation of these issues and their significance is important to candidates studying for Strategic Business Reporting. endobj Per Share Cash Amount shall have the meaning set forth in Section 1.06(a)(viii). 79 0 obj This objective is obtained by disclosing qualitative and quantitative data. hbbd``b`$7`cLA*HpMbAb%@B8biK mq@b-&Fdo \. endobj Regarding issued share capital and reserves, the following disclosures are required: [IAS 1.79] a description of the nature and purpose of each reserve within equity. Additional disclosures are required in respect of entities without share capital and where an entity has reclassified puttable financial instruments. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Read full title Published by a LexisNexis Restructuring & Insolvency expert How do you move long-term value creation from ambition to action. Existing Shares has the meaning given to such term in sub-Clause 2.1 hereof. <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> income statement Examples of some of the disclosures made by entities include information as to how gearing is managed, how capital is managed to sustain future product development and how ratios are used to evaluate the appropriateness of its capital structure. hyphenated at the specified hyphenation points. We do not believe showing the credit as appropriated retained earnings or as a separate equity item, instead of being included in common stock and APIC, would adequately identify the amount as part of permanent equity. 62 0 obj As data personalizes medtech, how will you serve tomorrows consumer? [IFRS 7.6]. If the company you are considering in your scenario ever had an authorised share capital, it must be several years old, so how was unpaid share capital handled in its previous accounts? Welcome to Viewpoint, the new platform that replaces Inform. financial liabilities measured at fair value through profit and loss, showing separately those held for trading and those designated at initial recognition. Figure FSP 5-4 illustrates two versions of this presentation on the balance sheet. While Fujian Zixin has existing internal cash resources, the Board understands that the local authorities in the PRC would not endobj endobj <>/MediaBox[0 0 595.32 842.04]/Parent 223 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/Tabs/S/Type/Page>> Please reach out to, Preface to the CPA Canada Handbook - Accounting, Background Information and Basis for Conclusions, International Financial Reporting Standards, IFRS 15 - Revenue from contracts with customers, IAS 28 - Investments in associates and joint ventures, Preface to the International Financial Reporting Standards, International standards table of contents, IFRS 5 - Non current assets held for sale and discontinued operations, IFRS 6 - Exploration for and exploration of mineral resources, IFRS 7 - Financial instruments - Disclosure, IFRS 10 - Consolidated financial statements, IFRS 12 - Disclosure of interest in other entities, IFRS 15 - Revenue from contracts from customers, IAS 1 - Presentation of financial statements, IAS 10 - Events after the reporting period, IAS 29 - Financial reporting in hyperinflationary economies, IAS 32 - Financial instruments - Presentation, IAS 37 - Provisions, contingent liabilities and contingent assets, IAS 39 - Financial instruments - Recognition and measurement, Financial instruments - Disclosure (IFRS 7), Consolidated financial statements (IFRS 10), Financial instruments - Presentation (IAS 32), Disclosure of interest in other entities (IFRS 12), Financial instruments - Recognition and measurement (IAS 39), Financial reporting in hyperinflationary economies (IAS 29), Events after the reporting period (IAS 10), Exploration for and exploration of mineral resources (IFRS 6), Presentation of financial statements (IAS 1), Provisions, contingent liabilities and contingent assets (IAS 37), Revenue from contracts from customers (IFRS 15), Investments in associates and joint ventures (IAS 28), Non current assets held for sale and discontinued operations (IFRS 5), Part II - Accounting Standards for Private Enterprises, 3032 - Inventories held by not-for-profit organizations, 3463 - Reporting employee future benefits by not-for-profit organizations, 4410 - Contributions - Revenue recognition, 4433 - Tangible capital assets held by not-for-profit organizations, 4441 - Collections held by not-for-profit organizations, 4449 - Combinations by not-for-profit organizations, 4450 - Reporting controlled and related entities by not-for-profit organizations, 4460 - Disclosure of related party transactions by not-for-profit organizations, 4470 - Disclosure of allocated expenses by not-for-profit organizations, Public Sector Statements of Recommended Practice, Accounting and Corporate Reporting Guidance, Illustrative IFRS consolidated financial statements for 2022 year ends, Illustrative IFRS consolidated financial statements - IFRS 17, Insurance contracts, Illustrative IFRS financial statements - Investment funds 2022, Illustrative IFRS consolidated financial statements - Investment property 2022, IFRS 9 for banks - Illustrative disclosures, Illustrative condensed interim financial statements 2022, Financial liabilities and equity (IFRS 9, IAS 32), Chapters by name (Accounting to Fair value), Accounting policies, accounting estimates and errors (IAS 8), Accounting principles and applicability of IFRS (Conceptual framework), Disposal of subsidiaries, businesses and non-current assets (IFRS 5), Business combinations under common control, transfers of investments within groups and capital re-organisations, Events after the reporting period and financial commitments (IAS 10), Combined and carve out financial statements, Financial instruments - Classification and measurement (IFRS 9), Financial instruments - Embedded derivatives in host contracts (IFRS 9), Chapters by name (Financial instruments to impairment), Financial instruments - classification and measurement (IFRS 9), Financial instruments - objectives, definitions and scope (IAS 39, IFRS 9, IAS 32, IFRS 7), Financial instruments - classification of financial instruments under IAS 39, Financial instruments - presentation and disclosure of financial instruments (IFRS 9, IFRS 7), Financial instruments - embedded derivatives in host contracts (IFRS 9), Financial instruments - presentation and disclosure under IAS 39, Financial instruments - embedded derivatives in host contracts under IAS 39, Financial instruments - recognition and de-recognition (IFRS 9, IAS 39), Financial instruments - financial liabilities and equity (IFRS 9, IAS 32), Financial instruments - hedge accounting (IFRS 9), Financial instruments - hedge accounting under IAS 39, Financial instruments - Impairment (IFRS 9), Financial instruments - measurement of financial assets and liabilities under IAS 39, Financial Instruments - Hedge accounting (IFRS 9), Financial Instruments - Recognition and de-recognition (IFRS 9, IAS 39), Revenue from contracts with customers (IFRS 15), Service concession arrangements (IFRIC 12), Share capital and reserves (IAS 1, IAS 32, IFRS 9, (IAS 39), Financial instruments - Presentation and disclosure (IFRS 9, IFRS 7), Preface to the CPA Canada Handbook - Assurance, Assurance and related services guidelines, Non-authoritative Guidance on Applying CSAE 3000, Highlight Summaries Non-authoritative Material, {{favoriteList.country}} {{favoriteList.content}}.
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