WebIAS 2 Inventories—Should interest be accreted on prepayments in long-term supply contracts IAS 12 Income Taxes—How should current tax assets and liabilities be … WebIAS 2 contains this requirements on how to account for most types of inventory. The standard requires inventories to be measured at the lower of cost and air realisable …
IFRS: Inventory discounts and rebates - Grant Thornton
Web208.1.1.1. IFRIC Agenda Decision - Foreign exchange and capitalisable borrowing costs. January 2008 - The IFRIC received a request for guidance on which foreign exchange … Web20 apr. 2024 · IFRIC tentative agenda decision When IFRIC discussed the issues above in its February 2024 meeting, IFRIC had tentatively decided that an entity should include all costs needed to make the sale of … port of houston grain elevators
Summaries of Final IFRIC Interpretations - icjce.es
Web12 nov. 2015 · IFRS: Inventory discounts and rebates. 12 Nov 2015. Discounts and rebates can be offered to purchasers in a number of ways, for example trade discounts, … WebAbeBooks.com: Farr, Checkliste 16 (Anhang n. IFRS), 9. A. (9783802125881) by Farr, Wolf-Michael; Keitz, Isabel Von and a great selection of similar New, Used and Collectible … Web24 mrt. 2024 · Impairment of financial assets (such as loans, receivables and Russian bonds) as well as fair value measurement and hierarchy, Impairment of non-financial assets. Contingencies, onerous contracts and assessment of breaches of supply contracts to determine if an obligation exists. port of houston hotels