17 and IFRS 9 for 2022 compared with IFRS 4 and IAS 39 . Examples of drivers mentioned are establishment of loss component for onerous contracts on life new business written in the 2022, …

Dec 31, 2020 · This publication contains an illustrative set of consolidated financial statements for Good Real Estate Group (International) Limited (the parent) and its subsidiaries (the Group) that is …

Jul 29, 2022 · International GAAP® — Free Access International GAAP® 2022 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in …

IFRS S1 s’applique de manière générale à l’ensemble des possibilités et risques liés à la durabilité dont on peut raisonnablement s’attendre à ce qu’ils aient une incidence sur les perspectives de l’entité.

Jan 11, 2018 · Appendix D of this publication summarizes differences between US GAAP and IFRS. Under ASC 842, leases are accounted for based on what the FASB refers to as a “right-of-use …

Sep 7, 2023 · assets.ey.com

国際会計基準審議会（IASB）は、2016 年6 月28 日に公開草案「事業の定 義及び以前より保有していた持分の会計処理」（IFRS 第3 号及びIFRS 第 11 号の改訂案）（ED）を公表した。 改訂案の目的 …

Sessions will be delivered by senior professionals from member firms of EY and industry experts, who have extensive training experience, as well as experience of IFRS conversion engagements. …

Jun 22, 2021 · What you need to know At its meeting on 22 June 2021, the International Accounting Standards Board (IASB or the Board) agreed to propose a narrow scope amendment to IFRS 17 …

Mar 8, 2023 · Financial highlights — Disclose the (1) swung NAV per share, if applicable, as a separate line item below the ending US GAAP NAV per share and (2) per-share impact of amounts related to …