International GAAP Holdings Limited
Model financial claims for the
year ended 31 12 , 2013
IFRS global office
Global IFRS Head
[email protected] company. uk
Global IFRS Sales and marketing communications Director
[email protected] co. uk
IFRS zones of superiority
Fermin de Valle
Ould - Crawford
[email protected] com. au
[email protected] com. hk
[email protected] co. jp
Jan Peter Larsen
Ralph ter Hoeven
[email protected] para
[email protected] company. za
[email protected] co. uk
These unit financial claims have been made by the IFRS Centre of Excellence in Hong Kong, Deloitte China, with special as a result of Candy Fong (team leader) and Cecilia Kwei.
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Section 1 – New and revised IFRSs for 2013 annual economical statements and beyond Section two – Unit financial transactions of Worldwide GAAP Holdings Limited intended for the year finished 31 December 2013
a couple of
Section you – New and modified IFRSs to get 2013 twelve-monthly financial statements and beyond
It provides you with a high level summary of the new and revised IFRSs that are effective for 2013 and past. Specifically, this section covers this:
•An summary of new and revised IFRSs that are mandatorily effective for the year stopping 31 12 , 2013. •An overview of fresh and revised IFRSs that are not yet mandatorily effective (but allow early on application) pertaining to the year finishing 31 12 , 2013. For this specific purpose, the discussion below reflects IFRSs issued upon or ahead of 30 The spring 2013. When ever entities make financial statements for the entire year ending 31 December 2013, they should contemplate and reveal the potential influence of the application of any fresh and revised IFRSs issued by IASB after 30 04 2013 but before the monetary statements will be authorised to get issue. Section 1A: Fresh and revised IFRSs that are mandatorily successful for the season ending thirty-one December 2013 2013 is another busy 12 months in which there are many of new and revised IFRSs that will become mandatorily powerful. Most of these new and revised IFRSs require retrospective program (i. at the. comparative portions have to be restated) except for IFRS 13 Reasonable Value Measurement, which requires prospective program. In addition , some of these IFRSs will be complex specifications and require exercise of significant thinking (e. g. IFRS 10 Consolidated Financial Transactions, IFRS 14 Joint Preparations and IAS 19 (as...