Services. IFRS for SMEs at a glance These documents have been compiled to assist in gaining a high level overview of the International Financial Reporting Standard for Small and Medium-sized Entities. ‘IFRS®’ is a registered trade mark of the IFRS® Foundation and is used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, discusses the IASB's standard on Consolidation with Robert Bruce. Welcome to the IFRS 5 Non-current Assets Held for Sale and Discontinued Operations e-learning module This module covers the background, scope and principles under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and the application of this Standard. Segment disclosures 99 8.3. Deloitte IFRS Podcast on IFRS 10 Consolidation. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders. Functional and presentation currency 93 7.2. 1 Deloitte earning Academy ourse catalogue or accounting proessionals The Deloitte Learning Academy Website Annual Membership An annual membership to the Deloitte Learning Academy includes: • Unlimited access to all e-courses: Our e-courses cover Canadian financial reporting topics on International Financial Reporting Standards, Accounting Standards for Private Entities, Accounting … Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRS's and IAS's. 5. Volume B - Financial Instruments - IFRS 9 and related Standards, Volume C - Financial Instruments - IAS 39 and related Standards, Model financial statements for IFRS reporters, IFRS Standards (linked to Deloitte accounting guidance), International Financial Reporting Standards (linked to Deloitte accounting guidance), International Financial Reporting Standards (Blue and Red Books), IFRS Educational Material (including Webcasts and Podcasts), Selected IASB Speeches, Statements and Press Releases, Purpose-driven Business Reporting in Focus, Copyright notice and disclaimer of liability, International Financial Reporting Standards, IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, Guidance on implementing IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. When the Committee rejects an issue, it publishes an Agenda Decision explaining the reasons. Interesting . IFRS 5 IFRS 5 Non-cash Assets Held for Sale and Discontinued Operations The Board has not undertaken any specific implementation support activities relating to this Standard. IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations . Wow. IFRS Standards (linked to Deloitte accounting guidance) International Financial Reporting Standards (linked to Deloitte accounting guidance) International Financial Reporting Standards . Deloitte Solutions. Appendices provide a comparison with US GAAP and a checklist of IFRS 5's presentation and disclosure requirements. Disclosures 98 8.1. Deloitte models what financial statements would look like for companies under IFRS 16 in this appendix to the … Deloitte’s model of IFRS 16 financial statements. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, was published to achieve convergence with US GAAP and represented a significant change for many companies. The Deloitte IFRS Global Office has published an IAS Plus Guide to IFRS 5 Assets Held for Sale and Dis­con­tin­ued Op­er­a­tions. In particular, the IFRS 5 requires: assets that meet the criteria to be classified as held for sale to be presented separately in thestatement of financial position and the results ofdiscontinued operations to be presentedseparately in the statement of comprehensiveincome. Please read, IAS Plus Guide to IFRS 5 Assets Held for Sale and Discontinued Operations. It summarises the latest IFRS thinking and the evolving literature – including on issues such as partial disposals of subsidiaries, and the impact of the disclosure requirements of other Standards. Volume B - UK Reporting - FRS 102 Model annual report and financial statements for UK … 11 . Specialised activities (agriculture) 2 What's New. Deloitte Guidance. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. Copyright © 2020 Deloitte Development LLC. Published on: 26 Mar 2008 In March 2008, the Deloitte IFRS Global Office published Assets held for sale and discontinued operations — A guide to IFRS 5.. COVID-19 supplement (PDF 2.5 MB) IFRS 12 supplement (PDF 1.2 KB) IFRS 15 supplement (PDF 1.5 MB) IFRS 16 supplement (PDF 1.8 MB) Annual Disclosure checklists: 2020 edition (PDF 2.5 MB) 2019 edition (PDF 2.6 MB) 2018 edition (PDF 1.9 MB) Interim Illustrative disclosures: 2020 edition (PDF 2.5 MB) 2019 edition (PDF 2 MB) 2018 edition (PDF 2 MB) IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Last updated: March 2017 This communication contains a general overview of the topic and is current as of March 31, 2017. No results have been found. These words serve as exceptions. 'Non-current Assets Held For Sale and Discontinued Operations - Challenges in Applying IFRS 5' is a publication by the IFRS team at Grant Thornton International Ltd. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (IFRS 5) is not a new standard but experience has shown that implementing it can be a complex and time-consuming exercise. IFRS 15 Revenue from Contracts with Customers — Your Questions Answered. Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRSs and IASs. Search Close search See all results in Search Page. 44D: Paragraphs 5A, 12A and 15A were added and paragraph 8 was amended by IFRIC 17 Distributions of Non- cash Assets to Owners in November 2008. Join us for a celebration of 175 years of making an impact that matters. FRS 3 differs from IFRS 5. Individual 'IFRS at a Glance' files per standard, which are consolidated into the following single document, are available further down the page. 6.5 IFRS 9 Financial Instruments (2009) 201 6.6 IFRS 9 Financial Instruments (own credit requirements) 219 6.7 Classification and Measurement of . IFRS 9 Financial Instruments (excluding Hedge Accounting) – Snapshot . Technical resources on the International Financial Reporting Standards (IFRS) – get started now with practical guidance, latest thinking and tools. IFRS 5 1. ACCA P5 APM Short Study Notes. Other reporting issues 93 7.1. Welcome to the IFRS 5 Non-current Assets Held for Sale and Discontinued Operations e-learning module. What's New. EY Homepage. Cash flow statement 96 8. As global capital markets become increasingly integrated, many countries are moving to International Financial Reporting Standards (IFRS). 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