IFRS Standards-Required 1 January 2021 For accounting periods beginning on or after 1 January 2021, excluding changes not yet required
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- Engels
- Paperback
- 9781911629825
- 26 januari 2021
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IFRS® Standards - Required 1 January 2021 (Blue Book), 3 volumes
For accounting periods beginning on 1 January 2021, excluding changes not yet required. This product is a printed bound volume.
This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2020 and required to be applied on 1 January 2021.
New in this edition:
• a revised version of the Constitution and Due Process Handbook of the IFRS Foundation;
• Annual Improvements to IFRS Standards 2018–2020—amendments to IFRS 16 Leases;
• Covid-19-Related Rent Concessions—amendment to IFRS 16;
• Extension of the Temporary Exemption from Applying IFRS 9—amendments to IFRS 4 Insurance Contracts; and
• Interest Rate Benchmark Reform—Phase 2—amendments to IFRS 4, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 16 and IAS 39 Financial Instruments: Recognition and Measurement.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2021.
Set of three volumes:
ISBN nummer 2020 editie: 9781911629382
ISBN nummer 2021 editie: 9781911629825
For accounting periods beginning on 1 January 2021, excluding changes not yet required. This product is a printed bound volume.
This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2020 and required to be applied on 1 January 2021.
New in this edition:
• a revised version of the Constitution and Due Process Handbook of the IFRS Foundation;
• Annual Improvements to IFRS Standards 2018–2020—amendments to IFRS 16 Leases;
• Covid-19-Related Rent Concessions—amendment to IFRS 16;
• Extension of the Temporary Exemption from Applying IFRS 9—amendments to IFRS 4 Insurance Contracts; and
• Interest Rate Benchmark Reform—Phase 2—amendments to IFRS 4, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 16 and IAS 39 Financial Instruments: Recognition and Measurement.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2021.
Set of three volumes:
- Part A (Required Standards and the Conceptual Framework for Financial Reporting),
- Part B (Accompanying Guidance and IFRS Practice Statements) and
- Part C (Bases for Conclusions) sold together as one set.
ISBN nummer 2020 editie: 9781911629382
ISBN nummer 2021 editie: 9781911629825
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- IFRS® Standards - Required 1 January 2021 (Blue Book), 3 volumes
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