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Illustrative examples. They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. The example disclosures in this supplement relate to a listed corporation in the . These Illustrative Examples accompany IFRS 17 Insurance Contracts (issued May 2017; see separate booklet) and are issued by the International Accounting Standards Board (the Board). endstream endobj 671 0 obj <> endobj 672 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 673 0 obj <>stream h�bbd``b`�$R��O �zH0��������b�7A�� �ak��]$�Հ�~"�`��b�X ��4�8 "��@�N�HT(2012���8����� 4�� This publication outlines the key features of IFRS 3 and provides illustrative examples to assist readers in applying the standard. Illustrative consolidated fi nancial statements for various industry sectors* *Latest updates available electronically only This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. fi nancial statements in accordance with IFRS. The new leasing disclosures are illustrated in note 8(b) and in note 8(c). Detailed explanations illustrated through worked examples and extracts from company reports. For example, entities applying IFRS 15 under the full retrospective . V�5���gl�.���!�w73���X�d)�S6�5Fi./+#V�ME�KpEx�I��xQE]ÓJ֊(9(�D,��J&���?�#s(J�9�P�Ԗj�U�X\�/L�K,��%sY\eX]�S���|�swT�o�χ\7Fjݪ�6�~�����x����wc�?wa�p-���a��~����>*$���d`l�;9 Fŀ0�ᭆ�Y���k��"�3�����@�]����е�}x��Ė�Y{6�b��k�!�f�)]:#��s�� � W�N�n4��. h��T[HQ�w�=��e7�4m����E�Fm�]�(�f�� ��mc(��6�R^�m�J�2�$���Jݵ�b�FE��.D�b�33{1_zm��~�?����f� @[z �>��g September 2020 ... Each illustrative example deals with a specific, independent and unrelated fact pattern and is therefore not intended to reconcile to the other examples or the September 2020 guide. method are required to follow the disclosure requirements in IAS 8, whereas those applying the cumulative effect method are exempted from providing the disclosures required by paragraph 28(f) of IAS 8 but are required to provide the disclosures included in paragraph C8 of IFRS 15 instead. 0 Example 1: Illustrative … Moreover, Click here to Download IFRS 16 standard pdf. This document aims to provide further guidance on how to apply IFRS 3 to some common transactions that currently exist. Illustrative Examples on Exposure Draft General Presentation and Disclosures Comments to be … Contents . The entity sells the above separately. In compiling the illustrative disclosures, we have made a number of assumptions in relation to the adoption of IFRS 16. Illustrative Examples. Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof 670 0 obj <> endobj CLARIFICATIONS TO IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS—APRIL 2016 Amendments to the Illustrative Examples on IFRS 15 Revenue from Contracts with Customers Paragraphs IE45, IE47, IE50–IE51, IE55–IE57, IE61, IE63, IE225–IE227, IE230–IE232, IE237–IE238, IE240–IE245, IE247–IE248, IE275, IE277–IE280, IE286–IE287, IE290–IE294, IE296, IE299–IE300, … IFRS 17 Insurance Contracts Illustrative Examples . [����V2��*�X�8��4�(������pB`@�hxLx1�>~�X!��$�y�'p��0���/����c�{ Facebook 0 Tweet 0 Pin 0 LinkedIn 0. Useful links. The Group is a fictitious, large publicly listed manufacturing company. �QV]A��V^QV^�&k� ��A�+�8�b*jJc!C�T��L These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. %%EOF [Draft] IFRS X paragraph reference Introduction Examples 1–4 illustrate some of th e disclosure requirements of the [draft] IFRS. Annual Improvements to IFRS Standards 2018–2020 (May 2020) proposes amendments to this standard with effect for annual reporting periods beginning on or after 1 January 2022. Read more articles. IFRS 16 Leases Illustrative Examples IE1. range of illustrative examples (Sections 1–3); and (b) ways in which the definitions and supporting concepts could help the Board reach decisions in some of its current projects (Section 4). pwc. ��f Tel: +44 … They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. endstream endobj startxref IFRS 16. IFRS ® Standards. These examples also illustrate the tagging of new elements added to the IFRS Taxonomy 2019 as a result of the analysis of common reporting practice on IFRS 13 Fair Value Measurement (see Example 15) and general improvements (see Examples 7, 8 and 17) . !�L��������g���N�D�R�5��&t�d���[�c���D���F���C����K� �'���͗�2�n7?�]�ݟw.u��CG�i����ጆ K���?���w'm;�Z�&�c�h�Κ즜Yi�lVkf���!�n �7��0���כ? Grant Thornton International Ltd February 2017 When applying IFRS 10, complex and borderline control assessments need to be reviewed carefully. [Draft] Illustrative examples IFRS X Consolidated Financial Statements These [draft] illustrative examples accompany, but are not part of, [draft] IFRS X. Understanding financial instruments – A guide to IAS 32, IAS 39 and IFRS 7 Comprehensive guidance on all aspects of the requirements for financial instruments accounting. endstream endobj 1867 0 obj <>stream Tags: acca, acca f7, acca video lectures, accounting, ca, caf 7, finance lease, gaap, ias 17, icai, ifrs, IFRS 16, leases, lessee, lessor, operating lease. The forthcoming IFRS requirements are outlined in a table in appendix IV. provides selected application examples. covers all of the requirements of IFRS 15, supplemented by interpretations and examples to give clarity to those requirements, and pointers regarding practical issues that are likely to arise. hޜ�Mo1������;��U� QE����ʡ� IFRS 6 Exploration for and Evaluation of Mineral Resources, IFRS 14 Regulatory ... merely for illustrative purposes and, as such, largely without regard to materiality. Accounting, Auditing, Actuarial, IFRS Foundation & IASB, Illustrative Examples, 2017 Illustrative Examples, International Financial Reporting Standards (IFRSs) Accounting, IFRS The %PDF-1.6 %���� The example disclosures should not be considered the only acceptable form of presentation. Illustrative Examples IFRS 17 Insurance Contracts (May 2017) Prospective amendments. Example 1: Illustrative … February 2017 5 . grantthornton. Illustrative examples to accompany IFRS 13 Fair Value Measurement. ����%�E�fst���]��ܶ*D;���:?�u,�Ґ~�f���\�%S��@�L����[�M �����8N)����K,�3,-���������P�d���8�,~N��[�bKh���Z�`%N�MT�"���0��(�g�#{�ъ��������j�(d)�V��1�X���ǥ(��3�_��2���;a��ܞ�53��P8Tͣ8�Z�B��+�u�R�KP ���$)��~]�_VWݱl x����y� H���E�̤��F+���v��� ���XL3S�� These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. The example disclosures, if material, for some of these additional items have been included in appendix III. maxxia . year in which it adopts IFRS 16 with a date of initial application of 1 January 2019. These Illustrative Examples, Comparison with SFAS 141(R) and Table of Concordance accompany IFRS 3 Business Combinations (see separate booklet) and are published by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. 731 0 obj <>stream IFRS 16 Leases Illustrative Examples These examples accompany, but are not part of, IFRS 16. %PDF-1.6 %���� This publication contains an illustrative set of consolidated financial statements for Good Group (International) Limited (the parent) and its subsidiaries (the Group) for the year-end 31 December 2019 that is prepared in accordance with International Financial Reporting Standards (IFRS). • Further examples of accounting policies and other disclosures required by IFRS that may be relevant to an insurer are available in the following PwC publications: – Illustrative IFRS consolidated financial statements for 2018 year-ends; and – IFRS 9 for banks - Illustrative disclosures. Includes hundreds of worked examples, extracts from company accounts and guidance on fi nancial instruments. Amendments to IFRS 17 (June 2020) proposes amendments to this standard with effect for annual periods beginning on or after 1 January 2023. � �E�+��] D�+���J#gks�On>�M�ɸ�9O�ĥ�"��-#5�%I���a�zgſ�+��� ���\�ćK�0�JҰy1��d qN|OxΈ�H4�q>Z;�XH��H?�(u{Iz� �N��5 IFRS 3 Business Combinations Illustrative Examples Comparison with SFAS 141(R) Table of Concordance. The corporation is a lessee in most of its leases but also acts as a lessor occasionally, and owns a property that it classifies as investment property. � �_q���%M5�@�k�C�KQ0���K��[��2`�,�58�%[G�� A p³� ���F�[��A��G��^�?�P�e���ٸSL)Tf:쀭��/�}B>"���L_�X�� �I(� Prospective amendments. These Illustrative Examples accompany IFRS 15 Revenue from Contracts with Customers (issued May 2014; see separate booklet) and is published by the International Accounting Standards Board (IASB). The above IFRS 16 summary is the most simplified version. h��WmO�8�+��ˮN0vb�EZ!�]ʢm��w�Lj�h�$J\���o�ɲ�[�Wt'������3�Ll?�r�8�`B��z�S 699 0 obj <>/Filter/FlateDecode/ID[<185B376FC7BBA31DD9B27AE00708B559>]/Index[670 62]/Info 669 0 R/Length 122/Prev 355532/Root 671 0 R/Size 732/Type/XRef/W[1 2 1]>>stream 1 Overview IFRS 10 establishes a single, control-based model for assessing control and determining the scope of consolidation. They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. h޼Y�r�8���U55U�d[�؎Ƿd6�E�c&�Y�|���i /�li��RAA ���>�� ,0:faH�-fbj��%eL��ZT�L���ZȤr5Ť �4���$�X��a�����ҁ�Z��]cӡ�&`:��\#Y$���HF4�()mk�E�����E��c 3"��8@MۚdF��}�Ǔa�y7yH��Q�I�Y �����o��v?K�����{�����1�����y�= ��d0����,��y�w��s����$��Y>�;#R����D-~���?�~���_M�')&M�妤v*�!�w�'��!ܗ�%v Z����**OU��Z!��Z~�!A�b!Yh��0X�*�gbmqyH˴6?�鋞!�\�0`Zj��c��B���B�_e!�"aЦ�(��B_%,s��`�F,Q}����vT����~��������� �� N�;�Y/I���J� Accounting, Auditing, Actuarial, IFRS Foundation & IASB, International Financial Reporting Standards (IFRSs), 2018 International Financial Reporting Standards (IFRSs), Illustrative Examples Accounting, IFRS, Insurance & Reinsurance IFRS 16 pdf. These examples accompany, but are not part of, IFRS 16. IFRS 16 Leases Illustrative Examples These examples accompany, but are not part of, IFRS 16. Contents. document provides illustrative examples of applying the disclosure requirements of IFRS 3 in an efficient and effective manner. 9���=jݢ�� ��eX:�Π�Yt�݂�@w�;��t�?�@��#��z'q"1�B�%���]$�.� �7��m,��m�� �a=l�&�nj}*���Z��Π3��݂nA��;���,�݃�A����z=�EO�'�Θ���.|8uҦ��)E��"���V��XĽ���x�5���a��uׇ�J_���u�ַ�wm4?f���L�����~wP˺�����{v�]�L#�����L���Vq�������FѰ|�I��Y��nw@)�C&��\�Zg�\�w3��|u�����~|�j�+j����t(�/�ɍ�L��$�/������ �Ҫ� These examples also illustrate the tagging of new elements added to the IFRS Taxonomy 2019 as a result of the analysis of common reporting practice on IFRS 13 Fair Value Measurement (see Example 15) and general improvements (see Examples 7, 8 and 17) . h�Tʱ This is an adaptation from IFRS 15, Illustrative examples, Example 11. az����٬?Hx��>�}>� ���t4�����_���6{���|ʧ���Ns~����>�C���,���!��o��?O&��6w57�#��� ��@ �����>���2KƩ[��b�'n�w�ij���d���}�}HЏ�=��P9��h�β4���{��?��Jvؓ���Q�kt�@;(��ӧO�%p_[T,��g{�0%!�6p�y��'_G �2O�=��[������DP࿠�ѻHc��MooXl�d�@. An entity, a software developer, enters into a contract with a customer to transfer the following: Software licence; Installation service (includes changing the web screen for each user); Software updates; and Technical support for 2 years. You can find new or revised disclosures by looking for shading in the reference column. Note 26 provides example disclosures which explain the impact of the changes in accounting policy. �3�d4B2LVؓ�W�(}24#���C���}�#�S�Z۬,�w29=9����S�w ��M����������_�}\��bc,��\ꬸ�e��pU�|������}纘�(:ǟ�Ӄ�)���v���@'e��9z.��Y7sz6f����@2��W����Qb�5�j�WV���������q˝HcR�s����9?�4^�6����j� v]��yK&\�8ܕ�uގ�S;���v>� 蜷dR�؟�yK���霷c��'�s�R���t#~��²X0����]o����7�T:5�_fS��ڶVM8��U�u�0T���|3u �moK����.W5\g7��s�h�E�����-�����C�8��0|g8�38�&� >�| W��06�a|��P@ �Ѐ���-���t ��g�5���ś�}�=�ja��y��������垈��ë�H\����e���$�ٵe� ;�˷�D���›�܍�襁���Q���?� z���W9&C���Ʀ��[JC��K����. practical examples of implementing key elements of IFRS. Illustrative Examples IFRS 16 Leases; Illustrative Examples IFRS 16 Leases . Illustrative Examples December 2019 Includes a comparison of proposals with requirements in IAS 1 Presentation of Financial Statements General Presentation and Disclosures Comments to be received by 30 September 2020 Comment deadline changed from 30 June 2020 because of the covid-19 pandemic. Educational material on fair value measurement Measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments. In the appendices, we provide: a. Illustrative disclosures for entities that have adopted IFRS 15; and b. a comparison with US Generally Accepted Accounting Principles (US GAAP). The information contained herein is of a general nature and is not intended to address the circumstances of any particular entity. accompanied by an explanation or illustrative example. Leases. 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Readers in applying the standard information contained herein is of a general nature and is not intended provide...! �L��������g���N�D�R�5�� & t�d��� [ �c���D���F���C����K� �'���͗�2�n7? � ] �ݟw.u��CG�i����ጆ K��� ���w... Publication outlines the key features of IFRS 3 to some common transactions that currently.! References used are: 11.48 = paragraph 48 of Section 11 of the IFRS for SMEs IFRS! Disclosures, if material, for some of These additional items have been included in appendix IV in the... Illustrate some of These additional items have been included in appendix IV date of initial application of 1 January.! Click here to Download IFRS 16 summary is the most simplified version examples with! Compiling the Illustrative disclosures, we have made a number of assumptions in to! For assessing control and determining the scope of IFRS 16 Leases ; Illustrative examples Comparison with SFAS (! �C���D���F���C����K� �'���͗�2�n7? � ] �ݟw.u��CG�i����ጆ K���? ���w 'm ; �Z� & �c�h�Κ즜Yi�lVkf���! �7��0���כ... Scope of consolidation examples to accompany IFRS 13 fair value of unquoted equity within! With a date of ifrs illustrative examples pdf application of 1 January 2019 Overview IFRS 10 a... You can find new or revised disclosures by looking for shading in the & �c�h�Κ즜Yi�lVkf��� �n... On fi nancial instruments illustrated in note 8 ( c ) or revised disclosures by looking for shading the... Hundreds of worked examples, example 11 extracts from company reports on how to apply IFRS 3 provides! Changes in accounting policy Measuring the fair value of unquoted equity instruments within the of! Are: 11.48 = paragraph 48 of Section 11 of the changes in accounting policy common transactions currently...? ���w 'm ; �Z� & �c�h�Κ즜Yi�lVkf���! �n �7��0���כ to Download IFRS 16 Leases note 8 ( )! Establishes a single, control-based model for assessing control and determining the scope of consolidation large listed!

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