Follow along as we demonstrate how to use the site. PDF A practical guide to IFRS 7 - PwC IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. IFRS - IAS 16 Property, Plant and Equipment Presentation and disclosure; Concepts of capital and capital maintenance; and Appendix - Defined terms. PDF IFRS overview 2019 - PwC [IFRS 7.7] This includes disclosures for each of the following categories: [IFRS 7.8], financial assets measured at fair value through profit and loss, showing separately those held for trading and those designated at initial recognition, financial liabilities at fair value through profit and loss, showing separately those held for trading and those designated at initial recognition, financial liabilities measured at amortised cost, special disclosures about financial assets and financial liabilities designated to be measured at fair value through profit and loss, including disclosures about credit risk and market risk, changes in fair values attributable to these risks and the methods of measurement. IFRS 16 presentation and disclosures | Grant Thornton IFRS Foundation leaders meet with Prime Minister Fumio Kishida IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements. A constructive obligation arises from the entitys actions, through which it has indicated to others that it will accept certain responsibilities, and as a result has created an expectation that it will discharge those responsibilities.
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