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  • SIC-2 — Consistency - Capitalisation of Borrowing Costs
    8 First time Application of IASs as the Primary Basis of Accounting SIC 9 Business Combinations Classification either as Acquisitions or Unitings of Interests SIC 10 Government Assistance No Specific Relation to Operating Activities SIC 11 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations SIC 12 Consolidation Special Purpose Entities SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 2 Consistency Capitalisation of Borrowing Costs Quick Article Links References IAS 23 Borrowing Costs History Issued December 1997 Effective date Periods beginning on or after 1 January 1998 Superseded by

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-2 (2016-02-10)
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  • SIC-3 — Elimination of Unrealised Profits and Losses on Transactions with Associates
    time Application of IASs as the Primary Basis of Accounting SIC 9 Business Combinations Classification either as Acquisitions or Unitings of Interests SIC 10 Government Assistance No Specific Relation to Operating Activities SIC 11 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations SIC 12 Consolidation Special Purpose Entities SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 3 Elimination of Unrealised Profits and Losses on Transactions with Associates Quick Article Links References IAS 28 Investments in Associates History Issued December 1997 Effective date Periods beginning on or after 1

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-3 (2016-02-10)
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  • SIC-5 — Classification of Financial Instruments – Contingent Settlement Provisions
    Relation to Operating Activities SIC 11 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations SIC 12 Consolidation Special Purpose Entities SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 5 Classification of Financial Instruments Contingent Settlement Provisions Quick Article Links References IAS 32 Financial Instruments Presentation History Issued May 1998 Effective date Financial instruments issued in periods beginning on or after 1 June 1998 Superseded by and incorporated into IAS 32 Financial Instruments Disclosure and Presentation Revised 2003 later renamed effective for annual periods beginning on or after 1

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-5 (2016-02-10)
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  • SIC-6 — Costs of Modifying Existing Software
    Contributions by Venturers SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 6 Costs of Modifying Existing Software Quick Article Links References The IASC Framework IAS 38 Intangible Assets History Issued May 1998 Effective date 1 June 1998 Superseded by and incorporated into IAS 16 Property Plant and Equipment Revised 2003 effective for annual periods beginning on or after 1 January 2005 Summary of SIC 6 The issue is how to account for expenditures such as those for modifications necessary to prepare existing software systems for the turn of the millennium often referred to as Year 2000 Costs or the introduction

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-6 (2016-02-10)
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  • SIC-7 — Introduction of the Euro
    Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 7 Introduction of the Euro Quick Article Links References IAS 8 Accounting Policies Changes in Accounting Estimates and Errors IAS 10 Events After the Reporting Period IAS 21 The Effects of Changes in Foreign Exchange Rates History Issued May 1998 Effective date 1 June 1998 Revised December 2003 effective 1 January 2005 as part of the IASB s Improvements project The summary below reflects those revisions Summary of SIC 7 This Interpretation addresses how the introduction of the Euro resulting from the European Economic and Monetary Union EMU affects the application of IAS 21 The Effects of Changes in Foreign Exchange Rates SIC 7 states that the requirements of IAS 21 should be strictly applied when a country joins the

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-7 (2016-02-10)
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  • SIC-8 — First-time Application of IASs as the Primary Basis of Accounting
    Interests SIC 10 Government Assistance No Specific Relation to Operating Activities SIC 11 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations SIC 12 Consolidation Special Purpose Entities SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 8 First time Application of IASs as the Primary Basis of Accounting Quick Article Links References IAS 1 Presentation of Financial Statements History Issued July 1998 Effective date 1 August 1998 Superseded by IFRS 1 First time Adoption of International Financial Reporting Standards issued June 2003 effective for an entity s first IFRS financial statements for a period beginning on or after 1 January 2004 Summary of SIC 8 The issues dealt with in SIC 8 are how the financial statements of an enterprise should be prepared and presented in the period of first time application of the full set of IASs how the specific transitional provisions set out in certain Standards and Interpretations are to be applied in the period of first time application of IASs to balances of items that existed already at the effective date of those Standards and Interpretations Under SIC 8 in the period of first time application of IASs as the primary accounting basis the financial statements of an enterprise including comparative information should be prepared and presented as if the financial statements had always been prepared in accordance with the IASs effective for the period of first time application Therefore the Standards and Interpretations should be applied retrospectively except when Standards or Interpretations require or permit a different transitional treatment or when the amount of the adjustment relating to prior periods cannot be reasonably determined Adjustment amounts should be treated as an adjustment to the opening balance of retained earnings of the earliest period presented in

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-8 (2016-02-10)
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  • SIC-9 — Business Combinations – Classification either as Acquisitions or Unitings of Interests
    and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 9 Business Combinations Classification either as Acquisitions or Unitings of Interests Quick Article Links References IAS 22 Business Combinations History Issued July 1998 Effective date Business combinations given initial accounting recognition in periods beginning on or after 1 August 1998 Superseded by and incorporated into IFRS 3 Business Combinations effective 31 March 2004 Summary of SIC 9 The issue resolved by SIC 9 is how the definitions in IAS 22 09 and the additional guidance in IAS 22 11 to 13 and in IAS 22 14 to 17 are to be interpreted and applied in classifying a business combination and whether a business combination under IAS 22 might be classified as neither an acquisition nor a uniting of interests SIC 9 concludes that the overriding criterion to distinguish an acquisition from a uniting of interests is whether an acquirer

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-9 (2016-02-10)
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  • SIC-10 — Government Assistance – No Specific Relation to Operating Activities
    from Severe Currency Devaluations SIC 12 Consolidation Special Purpose Entities SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Service Concession Arrangements Disclosures SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Web Site Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC Interpretations Info SIC 10 Government Assistance No Specific Relation to Operating Activities Quick Article Links References IAS 20 Accounting for Government Grants and Disclosure of Government Assistance History Issued July 1998 Effective date 1 August 1998 Summary of SIC 10 In some countries government assistance to enterprises can be aimed at encouragement or long term support of business activities either in certain regions or industry sectors Conditions to receive such assistance may not be specifically

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-10 (2016-02-10)
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