An item is identifiable if it is separable or arises from contractual or other legal rights. The ED addresses the acknowledged inconsistency between the requirements in IFRS 10 Consolidated Financial … 28 February 2010. IAS 10 Events after the reporting period IAS 11 Construction contracts IAS 12 Income taxes IAS 16 Property, plant and equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee benefits IAS 20 Accounting for government grants and disclosure of government assistance IAS 21 The effects of changes in foreign exchange rates IAS 23 Borrowing costs 2 | IAS 28 Investments in Associates and Joint Ventures This fact sheet is based on existing requirements as at 31 December 2015 and it does not take into account recent standards and interpretations that have been issued but are not yet effective. Log in | Inform - International Other territories; International; United Kingdom; USA; … Contents Consolidation: a new single control model 1 1. The International Accounting Standards Board recently issued revised guidance for classifying liabilities as current versus noncurrent – focusing on a company’s right to defer settlement at the reporting date. Project History. IAS 38 – Intangible Assets. Understanding the project 6 4. Plan Amendment, Curtailment or Settlement – Amendments to IAS 19 18 Long-term Interests in Associates and Joint Ventures - Amendments to IAS 28 19 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28 19 Transfers of Investment Property – Amendments to IAS 40 20 Currently effective: IFRS 10, IFRS 11, IAS 1, IAS 27, IAS 28 Complete set of financial statements – A complete set of financial statements comprises the following. IAS 36 Impairment of Assets 32 5. 3A practical guide to implementing IFRS 11 – Joint Arrangements. Since equity is ‘the residual interest in the assets of the entity after deducting all of its … How this could affect you 4 3. KPMG International provides no client services. Username / PwC GUID Password Forgotten your password? While the terms used in IFRS 11 differ from IAS 31, the subject matter of the standard is the same being the accounting requirements for interests subject to joint control. From the IFRS Institute – February 28, 2020. financial statements of the investor and the separate financial statements, when prepared. Member firms of the KPMG network of independent firms are affiliated with KPMG International. on View 1 for IAS 28, scenarios B and C are downstream and elimination applies, but on View 3 for IFRS 10 a full gain applies. Member firms of the KPMG network of independent firms are affiliated with KPMG International. IAS 28 defines the equity method as a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee.
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