0000003465 00000 n The core principle of IFRS 15 … أكتوبر 31, 2019 ... الايرادات من العقود مع العملاء المعيار الدولي للتقرير المالي 15 - IFRS 15 - pdf اعداد مدير التدقيق الاستاذ / سمير حامد مطر When compared to IAS 18 ‘Revenue’, IFRS 15 ‘Revenue From Contracts With Customers’ provides more significant guidance, that can be applied to various situations retailers need to face, such as the treatment of customer loyalty points.. The new standard became effective in January 2018 financial year on-wards. Microsoft® PowerPoint® 2016 !P5�f���è4��A52���x�jx� 645 0 obj %��->��+ݮ'>��r aq̆�V��4�\�,a�%c�d�g�S�!2��B���E����, ί�t�XpK�(���Z �Kf���:|��,���VMFU�ec=i�HcOÖ4�֡�bu �=� �SZ�u���=p���v۳�$�kɌY�)�ij!۞�%����hq�,X1���;�HᲒ�F��e��Y̨� �U�t!��ٶh\���*�2��@1�i�]X���۲[��@���76����}�Y���y�Є������8�t�[�pѷ��%C�Xb�!�XtKk(5N�S���A{�^��Pjܤ)@I-�K�F�� �Z �4T6��9@沣�ڋ4=�YAZD�į�Q��Qa}u���x�ʜ�M��Pjx���(A�"H�uD7iR�v �K���w=��r�}AZ41V��H�5 Amendment to IFRS … Microsoft® PowerPoint® 2016 [525 0 R 529 0 R 530 0 R 533 0 R 534 0 R 535 0 R 538 0 R 540 0 R 542 0 R 544 0 R 545 0 R 548 0 R 549 0 R 552 0 R 553 0 R 555 0 R 558 0 R 559 0 R 561 0 R 562 0 R 563 0 R 564 0 R 567 0 R 569 0 R 572 0 R 573 0 R 574 0 R 575 0 R 578 0 R 579 0 R 580 0 R 583 0 R 584 0 R 585 0 R 586 0 R 587 0 R 588 0 R 589 0 R 590 0 R 591 0 R 592 0 R 593 0 R 596 0 R 597 0 R 598 0 R 600 0 R 601 0 R 602 0 R 603 0 R 604 0 R 609 0 R 610 0 R 615 0 R 620 0 R 625 0 R 626 0 R 627 0 R 628 0 R 629 0 R 630 0 R 631 0 R 632 0 R 633 0 R] 1 0 obj The 2019 reference for the interpretation and application of the latest international standards. IFRS 16 . endobj 621 0 obj 526 0 obj 7.5 0000003349 00000 n Legal entities under Dutch GAAP can now opt to account impairment of financial assets based on expected credit loss model under IFRS 9 (Financial instruments) and apply IFRS 15 … 467 0 obj <> endobj xref 467 26 0000000016 00000 n IFRS 15 became effective for annual reporting periods beginning on or after 1 January 2018, with early adoption permitted. 305 0 obj Overview. Title: Guide to annual financial statements – Disclosure checklist Author: KPMG in the UK-IFRS Subject: Checklist of IFRS disclosures Keywords 8?ib��S�&�j��� 7. %PDF-1.5 %���� 96 0 obj ���:�� The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: … 1/1/19 ―2018: some indicative statements of expected impact ―2019: (31 Dec year-ends) IAS 8 statements, 2019 … 0000007292 00000 n 0000004434 00000 n 0000008792 00000 n IFRS IN PRACTICE 2019 fi IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS 7 2. 0000028860 00000 n 2019-03-14T07:12:23.000Z Si bien los anteriores IFRS (NIIF) permitían espacio suficiente para el juicio al idear y aplicar las políticas y prácticas del reconocimiento de los ingresos ordinarios, el IFRS (NIIF) 15 es más prescriptivo en … Wiley IFRS ® Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS … IFRS 15’s impacts vary depending on which business sector or industry your entity operates in. 0000005033 00000 n <> This effective date also applies to entities that apply IFRSs in South Africa. 6 Phan Si Phu Hung 44 0 obj 0000015084 00000 n ��h�b 84~ trailer <]/Prev 893835>> startxref 0 %%EOF 492 0 obj <>stream MODULE 6 Accounting for leases and specialized assets What you will learn IFRS 16 - Leases IAS 41 – ... ACCOUNTING MISC - Fall 2019. Revenue and construction contracts –IFRS 15 and IAS 20 19 Segment reporting – IFRS 8 23 Employee benefits – IAS 19 24 Share-based payment – IFRS 2 26 Taxation – IAS 12, IFRIC 23 27 Earnings per … Paphos 29 May 2019. MODULE 8.pdf… IFRS 15 . Revenue from Contracts with Customers: the basics. 412041 The objective of IFRS 15 … 151 0 obj <> endobj 0000008231 00000 n In some cases, IFRS 15 … PwC Vietnam ��q@T>W� [�h��L�q�`G����aѝ��gb���Sꂪ櫏�d�l������A1����CL:� �MYr 5Ck����P����J��K�O^2���(����d��=GIn�W9J�`x�μ$������ �-����d��{�F�^�-��"꙽"�2�-jN��l9��ơGe����J5*��4^~����؜��^�N�*�x��-jsIsj��]X�&����t� �/Iً���1�k���*H�_КC������aG�����G��)�B�[������� ̽�����ٶ�t`��a�jYa9�(����ZX���Ȟ��@�l�iTm���r�QU`�S �pv�i҇)��aԄM�2��T#�S kF�`|��&�MB����VV@������ ��s��p�D�J��m�L��x�# �a��pB���R�+ u������G)K&PE�|�I1@=&-‹�0��{p�u�4��N�������r�tԂ���8��ϖȴ}f�������b�6( ���M�p�1� ���H�0��*���#Qd��S�,0�_! 43 0 obj <>stream <> Applying IFRS 15 requires a considerable amount of work by personnel across different functions such as … 616 0 obj [304 0 R 308 0 R 309 0 R 310 0 R 313 0 R 314 0 R 315 0 R 316 0 R 317 0 R 318 0 R 321 0 R 323 0 R 324 0 R 325 0 R 330 0 R 331 0 R 334 0 R 335 0 R 338 0 R 339 0 R 340 0 R 343 0 R 344 0 R 347 0 R 348 0 R 351 0 R 352 0 R 353 0 R 354 0 R 355 0 R 358 0 R 359 0 R 360 0 R 361 0 R 362 0 R 365 0 R 366 0 R 367 0 R 368 0 R 369 0 R 370 0 R 371 0 R 374 0 R 375 0 R 378 0 R 379 0 R 380 0 R 385 0 R 386 0 R 389 0 R 390 0 R 393 0 R 394 0 R 395 0 R 396 0 R 397 0 R 400 0 R 401 0 R 402 0 R 405 0 R 406 0 R 411 0 R 412 0 R 415 0 R 416 0 R 419 0 R 420 0 R 421 0 R 424 0 R 425 0 R 430 0 R 431 0 R 432 0 R 435 0 R 436 0 R 439 0 R 440 0 R 443 0 R 444 0 R 449 0 R 450 0 R 453 0 R 454 0 R 457 0 R 458 0 R 461 0 R 462 0 R 463 0 R 464 0 R 465 0 R 466 0 R 467 0 R 468 0 R 469 0 R] d�h�#�j���t��*��(l �Y��|�! [471 0 R 475 0 R 476 0 R 478 0 R 481 0 R 482 0 R 483 0 R 486 0 R 487 0 R 488 0 R 489 0 R 490 0 R 491 0 R 492 0 R 493 0 R 494 0 R 495 0 R 496 0 R 497 0 R 498 0 R 499 0 R 500 0 R 501 0 R 502 0 R 503 0 R 504 0 R 505 0 R 506 0 R 508 0 R 509 0 R 510 0 R 511 0 R 512 0 R 513 0 R 514 0 R 516 0 R 517 0 R 518 0 R 519 0 R 520 0 R 521 0 R 522 0 R 523 0 R] %PDF-1.5 %���� Opening Balance Sheet 2019 Assets Condensed Consolidated Statement of Financial Position DECEMBER 2018 IFRS 16 2019 Rm ADJUSTMENTS (AUDITED) ADOPTION ENTRIES OPENING … 2019-03-14T07:12:43.928Z 0000035701 00000 n endobj IFRS 15 … 30 | DECEMBER 2019 THE FINANCIAL REPORTER IFRS 17: Implications for Onerous Contracts By Tze Ping Chng, Steve Cheung, Terrance Lee and Fung Chan A fter a very long journey, the International Accounting Standards Board (IASB) issued IFRS 17. 2019 Amendments to IFRS 17 - DCL - final 2019-07-15.pdf 02/09/2019 - Comment Letter Received CL 101 - Actuarial Association of Europe - EFRAG DCL on IASB ED-2019-4.pdf The IASB’s Standard IFRS 15 Revenue from Contracts with Customers is now effective (for periods beginning on or after 1 January 2018 with earlier adoption permitted). 472 0 obj Ń Updated September 2019 A closer look at IFRS 15, the revenue recognition standard 2 Overview The largely converged revenue standards, IFRS 15 Revenue from Contracts with Customers and Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers1 (together with IFRS 15… <> This alert serves as a reminder of how IFRS 15 would impact to your business. janvier 2019. Some industries will experience greater changes than others. s�CQk�KQ�X�Z. 0000011441 00000 n 0000000816 00000 n Accounting-for-Customer-Loyalty-Points-by-Retailers-under-IFRS15.pdf (967 downloads) - 3 MB. When IFRS 15 Revenue from Contracts with Customers (adopted in the Philippines as PFRS 15 Revenue from Contracts with Customers ), took effect on January 1, 2018, the real estate industry raised certain … endobj 524 0 obj <>stream IFRS 15 - Revenue from Contracts with Customers. endobj c��e��L�TM��$�hٗi 0000004471 00000 n Capital markets communications on IFRS 16 so far Early adopters ―Adopted with IFRS 15 ―Full retrospective or modified retrospective methods used Adopters w.e.f. Contents. 2019-03-14T07:13:30.509Z IFRS 9 Financial Instruments: the basics. 22f783818c6af0b7d7fcead62ad7318844785744 endobj 62 0 obj 0000003927 00000 n 2 0 obj application/pdf [95 0 R 99 0 R 102 0 R 103 0 R 104 0 R 105 0 R 106 0 R 107 0 R 108 0 R 109 0 R 110 0 R 111 0 R 112 0 R 113 0 R 114 0 R 115 0 R 118 0 R 119 0 R 120 0 R 121 0 R 122 0 R 123 0 R 124 0 R 125 0 R 126 0 R 127 0 R 128 0 R 129 0 R 130 0 R 131 0 R 132 0 R 133 0 R 134 0 R 137 0 R 138 0 R 139 0 R 140 0 R 141 0 R 144 0 R 147 0 R 148 0 R] 2019-03-14T14:12:23.000+07:00 Les sociétés dont la fin d’exercice correspond à l’année civile et qui préparent des états financiers intermédiaires trimestriels publieront bientôt leurs états financiers dans lesquels les contrats de location sont comptabilisés en vertu de l’IFRS … endobj All IFRS reporters are impacted by this new revenue. IFRS 15… OVERVIEW OF IFRS 15’S REQUIREMENTS The IASB’s joint project with the Financial Accounting Standards Board … Application of IFRS 15 includes: (1) Five step model + (2) Application guidance + (3) Disclosures + (4) Transition options. 4 IFRS IN PRACTICE 2019 – IFRSs, Amendments to IFRSs, IFRICs and Agenda Decisions that are mandatory for 31 December 2018 year ends and those that are effective in future periods 8. [66 0 R 69 0 R 70 0 R 71 0 R 72 0 R 75 0 R 77 0 R 80 0 R 81 0 R 82 0 R 83 0 R 85 0 R 88 0 R 89 0 R 90 0 R 91 0 R 92 0 R 93 0 R] <> IFRS 15 -valvonta vuonna 2019 –yhteenveto Fiva pyytää yhtiöiden IFRS 15 -analyyseja Valvonnassa keskitytään IFRS 15:n ECEP-painoalueisiin 29.11.2018 Markkina- ja menettelytapavalvonta 75 Euroopan maiden tilinpäätösvalvojat ovat keränneet kokemuksia ja havaintoja IFRS 15… These, Latest Deloitte IFRS … endobj <>/Metadata 645 0 R/Pages 2 0 R/StructTreeRoot 62 0 R/Type/Catalog>> However, the impacts to your business, systems, data needs and financial reporting are expected to be far reaching. IFRS in your pocket |2019 7 IFRS Foundation The IFRS Foundation is the organisation that develops IFRS Standards for the public interest. endobj 64 0 obj Some industries will experience greater changes than others. '5p2@�/����M�Z`b�'���Q��$��0M���C-]�R٭MJ However, the impacts to your business, systems, data needs and financial reporting are expected to be far reaching. endobj <>/MediaBox[0 0 540 780]/Parent 2 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/StructParents 5/Tabs/S/Type/Page>> Reporting revenue under IFRS 15 is now one of the ordinary activities of companies in the 100+ countries that use IFRS … 0000004585 00000 n Our US GAAP versus IFRS – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS, has been updated.This release reflects guidance effective in 2019 and guidance finalized by the FASB and the IASB generally as of 30 June 2019… IFRS 15 Revenue from Contracts with Customers 2 Defined terms IFRS 15 defines the following terms that form an integral part of this IFRS. h��X}Pg_$� ��&��`�e@��mUZo�k��{bA4���!��y �@T�^����W��)��)��2^�@�;��2�^��̽�f��A��?�[a|���>���r� N�oH9��� X� 0000007682 00000 n 594 0 obj endobj endobj Agenda 2 Introduction and objectives. endobj 67 0 obj <> endobj 0000003501 00000 n IFRS 15 applies to financial periods beginning on or after 1 January 2018. 0000018989 00000 n 0000005560 00000 n *ۺ�)�t�H�r��q�l�\�HZ Zʨ��"�zU���; June 2019 home.kpmg/ifrs. �Hb�2���[�O�h�O��@u�K�����6l2 ���b ��&}X� k�%24[�hj–m%�OZ-[R�� ,������ٲʠ�B���f����1�u�WN�cj|��Vce�V��dh=�*�TRv������F�G��AHJ+���ZhG�ŋ�9#�� �jhщd�/�^��t�$�%oVO>���/~�i^f����u蠆�� �E5�$3 � ����U˅M�,�A\(^&Y��Ά2"P�I���]w�t��mn�r%�� ~Ź�w�v}`��?+����J��0B$t4���D\TV9�� ��-�ػX\�p9���T�T�Xk���FVD���� endobj Future Amendments to IFRSs and IFRIC Interpretations 33 8.1. Provisions to ease different effective dates of IFRS 9 and IFRS 17: IFRS 9: 12 Oct 2017: 1 Jan 2019: Classification of Prepayment Features with Negative Compensation: IFRS 11: 12 Dec 2017: 1 Jan 2019: Clarification: IFRS 15: 11 Sep 2015: 1 Jan 2018: Complete IFRS 15 is effective: IFRS 15: 12 Apr 2016: 1 Jan 2018: Clarifications: IFRS … At the end of this post, you will find the download links Latest Deloitte IFRS Pocket 2019 Notes in the pdf format. View MODULE 6.pdf from ACCOUNTING MISC at University of Dunya Kabul Afghanistan. IFRS 15 applies to financial periods beginning on or after 1 January 2018. 0000021081 00000 n Y��ov0��X)+ The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: … IFRS 15 … x��][s7�~w��C?��ƭ杬J��q��ٝ��n\;�y�eYRE�tO~���% d��J��"~� � H������믏�����u�7�t�~�����C7��0�h�������勿���y����?�����՝K�����Q�x��_���뛮kFR�9�9��n^���]3,�3���nX��wy�2E��ݻ�0~�S�Q�S�3�w�{w 4�#��|�s�����OGow�}ޅ����ݻ�x���w����w�ˏ'�{���~rzq�������������~�tv������dy{s����=@?����7�>:`&Y[�(���[���2}��o�ups���7g�8�j̽2���{�fܿ۽�G�W��r�J���ng��' ��{�s����� y�v����n�J�(��"�;�?��*]��^yz�I�U����v���l|>��LڝT2��0@T�a���P�5o+y�;���~?���CB>v�b����~6u���?9!���W9|�i�_��5M⍀��,������OG��Ư���`������-�OX�����)*�$�H�����'���A��_�ϳ��������G'�Q�eE��P��8O� ;��ꌦ*K�N3>9��'���y��/�ڡ��� ���D㦢����w.�~(tj�D�_�t�EA��V٣�yW�,�DL���s�@�q|���żR�O���yj�3R�NI7ar��N�)��;G����c�`��A�E�ήj�� ��vJ���?���R�S�]8*�㴧/3)6�K���=.��,�K�u��J`&>������{�x��n� 0000007766 00000 n IFRS 15 - Revenue from Contracts with Customers 10.833333333333334 Australian-specific paragraphs (which are not included in IFRS 15… 2019-03-14T07:12:23.000Z <> [150 0 R 154 0 R 155 0 R 158 0 R 159 0 R 160 0 R 161 0 R 162 0 R 163 0 R 164 0 R 165 0 R 166 0 R 167 0 R 171 0 R 172 0 R 173 0 R 174 0 R 177 0 R 178 0 R 179 0 R 180 0 R 183 0 R 184 0 R 185 0 R 186 0 R 187 0 R 188 0 R 189 0 R 190 0 R 193 0 R 194 0 R 195 0 R 200 0 R 201 0 R 202 0 R 203 0 R 204 0 R 207 0 R 208 0 R 209 0 R 210 0 R 211 0 R 214 0 R 215 0 R 216 0 R 217 0 R 218 0 R 219 0 R 222 0 R 223 0 R 224 0 R 225 0 R 226 0 R 227 0 R 230 0 R 232 0 R 233 0 R 234 0 R 235 0 R 236 0 R 237 0 R 238 0 R 239 0 R 242 0 R 244 0 R 245 0 R 246 0 R 247 0 R 248 0 R 249 0 R 252 0 R 254 0 R 255 0 R 256 0 R 257 0 R 258 0 R 261 0 R 263 0 R 264 0 R 265 0 R 266 0 R 267 0 R 268 0 R 271 0 R 273 0 R 274 0 R 275 0 R 276 0 R 277 0 R 278 0 R 279 0 R 282 0 R 283 0 R 284 0 R 287 0 R 288 0 R 289 0 R 292 0 R 293 0 R 294 0 R 297 0 R 298 0 R 299 0 R 302 0 R] endobj IFRS 15 In 2014 the International Accounting Standards Board (IASB) Issued IFRS 15 “Revenue from contracts” to provide guidance on accounting for revenue from contracts with customers. endstream Microsoft® PowerPoint® 2016 Ann Tarca, IASB Member. <> 8. 0000006729 00000 n It has a staff of around 150 people and has its main office in London … 0000021466 00000 n <> This alert serves as a reminder of how IFRS 15 would impact to your business. endobj <> 0000020764 00000 n endobj Latest Deloitte IFRS Pocket 2019 Notes . C�C�+�! Contract – An agreement between two or more parties that … 605 0 obj DASB allows Dutch GAAP reporters to recognize revenue and related expenses in accordance with the requirements of IFRS 15. IFRS ® 15 handbook . It is imperative that entities take time to consider the impact of the new Standard. 611 0 obj endobj IFRS 17 replaces IFRS … ... IFRS 15: Overview of the basics. 63 0 obj C�'�M�;S�� d��ŗ#���=�?�(�WR ]�e�r�O*���i�(���2��K�9�N2�x��%���Ւ�m Q�g\F-�BӢ�l�0*Ix�1MZWv=f`�d�uDir5����h�D4^O�+< ���o*M��MOY�� ɏ��2Z �p�� ���@n���Q�� x;�e\��=54� ��� �z�10�sa�H^ ?2(p�o� �X�(��Ê�.�V�0�8 �l��(�(U:*�mT���I���i�y��%���J@���.���rQ�p"%� 4��b� ������. 0000028821 00000 n ((������c�N���$@���}����t��P��~9&�����@�5�T\���ъw��^8H��c�����G�{X��ʅ�ļ�ӨF�D���u��͂���PQ'~ثD$@x� .��x �_��h� V�[�Y�'��e�g��]�-�y�"�Z���P�JZ���u�R�Y���~ً^�3�K��A��ث!�K�����G�Z��M. between IFRS and Dutch GAAP. All IFRS reporters are impacted by this new revenue. 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