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PwC
https://www.pwc.com › publications › assurance PDF

PSAK Pocket Guide 2023

PSAK 71 has three classification categories: amortised cost; fair value through other
comprehensive income (FVOCI); and fair value through profit and loss (FVPL) ...
146 pages

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PwC
https://www.pwc.com › assets › eumpublications PDF

Financial reporting in the mining industry International ...

4 Jan 2010 — We look at some of main developments in this context with a selection of
reporting topics that are of most practical relevance to mining.

Welcome to the United Nations

https://www.un.org › ipsas › Chapter8

Chapter 8 - Property, Plant and Equipment

The depreciation run is always performed at company code level, in UNHQ only. Entities are
required to ensure that the fixed asset master record are ...

The Hong Kong Institute of Certified Public Accountants

https://www.hkicpa.org.hk › smefrfsmefrsre PDF

Small and Medium-sized Entity Financial Reporting ...

Most transactions recognised under the SME-FRS in company-level financial statements would
satisfy this test. For example, a sale of inventory on normal credit ...
132 pages

KPMG
https://assets.kpmg.com › kpmg › pdf › 2016/10 PDF

Guide to annual financial statements – Illustrative disclosures

This guide has been produced by the KPMG International Standards Group (part of KPMG IFRG
Limited) and the views expressed herein are those of the KPMG.

The Institute of Chartered Accountants of India

https://www.icai.org › new_post

Applicability of Accounting Standards ...

As regards AS 20, diluted earnings per share and information required by paragraph 48 of AS 20
are not required to be disclosed by Level II and Level III ...
 IAS Plus
https://www.iasplus.com › standards › other › ifrs-for-s...

IFRS for Small and Medium-Sized Entities (IFRS for SMEs)

The holder is entitled to a pro rata share of the entity's net assets in the event of liquidation.
The instrument is the most subordinate class. All ...

BDO Global
https://www.bdo.global › getmedia › IFRS-in-Prac... PDF

IFRS In Practice: IAS 36 Impairment of assets (2022/2023)

IAS 36 Impairment of Assets sets out requirements for impairment which cover a range of
assets (and groups of assets, termed 'cash generating units' or ...

Otoritas Jasa Keuangan

https://www.ojk.go.id › Files PDF

CRITERIA FOR ANNUAL REPORT AWARDS 2014 *)

is presented when the company entity ... asset depreciation in the beginning and end of period
by showing: ... Disclosure in the entity level, which covers ...

EY
https://assets.ey.com › ey-frdbb0698-04-30-2023 PDF

Financial reporting developments: Segment reporting

30 Apr 2023 — ASC 280 requires certain “first-level” disclosures (e.g., revenue by segment, a
measure of profit or loss and assets by segment) for reportable ...
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Grant Thornton International

https://www.grantthornton.global › article-pdfs PDF

IFRS Example Consolidated Financial Statements 2021

23 Nov 2021 — • the entity's business model for managing the financial asset, and ...
Guidance note: The reporting entity does not have any assets classified at ...

NCUA (.gov)
https://ncua.gov › letters-credit-unions-other-guidance

Fixed Asset Management

25 Sept 2020 — Credit unions invest in reasonable levels of fixed assets to serve their
members. Acquiring premises, technology, and other equipment allows ...

Deloitte
https://www2.deloitte.com › Deloitte › Documents PDF

Real Estate Accounting Guide 2023

or otherwise, then the asset's depreciation charge is zero ... reporting entity of which it is a
subsidiary, ... Asset deal versus share and business deal. The ...

Grant Thornton
https://www.grantthornton.com › audit › pdfs › s... PDF

Segment Reporting - More than just disclosure

1 Feb 2021 — For example, assume Division A of a public entity conducts business with a
separate class of customer using assets shared with Division B and ...
53 pages
 Mercedes-Benz Group
https://group.mercedes-benz.com › annual-report PDF

Annual Financial Statements 2022 Mercedes-Benz Group AG

13 Mar 2023 — Shares in subsidiaries and associated companies and other financial assets
are measured at the cost of acquisition, or, if there is an ...

BDO USA
https://www.bdo.com › Home › Insights › Assurance

Accounting Changes and Error Corrections

... level of judgment and ... entity (VIE) are considered changes in the reporting entity. ... The
Financial Reporting Manual of the SEC's Division of Corporation ...

samsung.com
https://images.samsung.com › assets › global › docs PDF

CONSOLIDATED FINANCIAL STATEMENTS OF ...

1 Dec 2023 — For the purposes of assessing impairment, assets are grouped at the lowest
level for which there are separately identifiable cash flows (cash- ...

ECB Banking Supervision

https://www.bankingsupervision.europa.eu › pdf PDF

Asset quality review Phase 2 Manual, 2023

reporting entity or an entity related to the reporting entity. ... shared credit risk ... The entity-
level coordinator is responsible for verifying whether this.

The Hong Kong Institute of Certified Public Accountants

https://www.hkicpa.org.hk › volumeII › hkas21 PDF

The Effects of Changes in Foreign Exchange Rates

of the reporting entity, rather than being carried out with a significant degree of ... entity that
has a branch, associate or joint venture, as ... an asset of the ...
28 pages

National Center for Education Statistics (.gov)

https://nces.ed.gov › pubs2015 › fin_acct › chapter5_1

Chapter 5: Financial Reporting — Financial Statement Elements

All capital assets acquired in some manner other than as a gift are recorded at the cost
necessary to place the asset in service. Capital assets arising from ...

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