IFRS 10 — Consolidated Financial Statements Accounting Group 11:29 PM 0 Summary of IFRS 10 Objective The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financ... Read more »
IFRS 11 — Joint Arrangements Accounting Group 11:05 PM 0 Summary of IFRS 11 Core principle The core principle of IFRS 11 is that a party to a joint arrangement determines the type of joint arrangem... Read more »
IFRS 12 — Disclosure of Interests in Other Entities Accounting Group 10:46 PM 0 Summary of IFRS 12 Objective and scope The objective of IFRS 12 is to require the disclosure of information that enables users of financial ... Read more »
IFRS 13 — Fair Value Measurement Accounting Group 10:28 PM 0 Summary of IFRS 13 Objective IFRS 13: [IFRS 13:1] defines fair value sets out in a single IFRS a framework for measuring fair value requir... Read more »
IFRS 15 — Revenue from Contracts with Customers Accounting Group 9:26 PM 0 Summary of IFRS 15 Objective The objective of IFRS 15 is to establish the principles that an entity shall apply to report useful information... Read more »
IFRS 16 — Leases Accounting Group 7:57 PM 0 Summary of IFRS 16 Objective IFRS 16 establishes principles for the recognition, measurement, presentation and disclosure of leases, with th... Read more »
IFRS 17 — Insurance Contracts Accounting Group 7:41 PM 0 Summary of IFRS 17 Objective IFRS 17 Insurance Contracts establishes the principles for the recognition, measurement, presentation and discl... Read more »