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  • SIC-19 — Reporting Currency – Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29
    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 19 Reporting Currency Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 Quick Article Links References IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 29 Financial Reporting in Hyperinflationary Economies History Issued November 2000 Effective date Annual financial periods beginning on or after 1 January 2001 Superseded by IAS 21 The Effects of Changes in Foreign Exchange Rates Revised 2003 effective for annual periods beginning on or after 1 January 2005 Summary of SIC 19 SIC 19 emphasises that the currency an enterprise uses in measuring items in its financial statements should be selected to provide information about the enterprise that is useful and reflects the economic substance of the underlying events and circumstances relevant

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-19 (2016-02-10)
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  • SIC-20 — Equity Accounting Method – Recognition of Losses
    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 20 Equity Accounting Method Recognition of Losses Quick Article Links References IAS 28 Investments in Associates History Issued July 2000 Effective date 15 July 2000 Superseded by IAS 28 Investments in Associates Revised 2003 effective

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-20 (2016-02-10)
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  • SIC-21 — Income Taxes – Recovery of Revalued Non-Depreciable Assets
    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 21 Income Taxes Recovery of Revalued Non Depreciable Assets Quick Article Links References IAS 12 Income Taxes History Issued July 2000 Effective date 15 July 2000 Superseded by and incorporated into IAS 12 Income Taxes by Deferred Tax Recovery of Underlying Assets effective for annual periods beginning on or after 1 January 2012 Summary of SIC 21 SIC 21 deals with cases where a

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-21 (2016-02-10)
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  • SIC-22 — Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported
    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 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported Quick Article Links References IAS 22 Business Combinations History Issued July 2000 Effective date Annual periods ending on or after 15 July 2000 Superseded by and incorporated into IFRS 3 Business Combinations effective 31 March 2004 Summary of SIC 22 In very limited circumstances IAS 22 permits the subsequent recognition of identifiable assets and liabilities

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-22 (2016-02-10)
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  • SIC-23 — Property, Plant and Equipment – Major Inspection or Overhaul Costs
    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 23 Property Plant and Equipment Major Inspection or Overhaul Costs Quick Article Links References IAS 16 Property Plant and Equipment History Issued July 2000 Effective date 15 July 2000 Superseded by and incorporated into IAS 16 Property Plant and Equipment Revised 2003 effective for annual periods

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-23 (2016-02-10)
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  • SIC-24 — Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares
    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 24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares Quick Article Links References IAS 33 Earnings Per Share History Issued November 2000 Effective date 1 December 2000 Superseded by and incorporated into IAS 33 Earnings Per Share Revised 2003 effective for annual periods beginning on or after 1 January 2005 Summary of SIC 24 SIC 24 addresses the treatment of instruments that may be settled by a reporting enterprise either by

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-24 (2016-02-10)
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  • SIC-25 — Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
    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 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders Quick Article Links References IAS 12 Income Taxes History Date Development Comments 11 July 2000 SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders issued Effective 15 July 2000 Summary of SIC 25 A change in the tax status of an enterprise or its shareholders e g due to an initial public offering or restructuring does

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-25 (2016-02-10)
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  • SIC-27 — Evaluating the Substance of Transactions in the Legal Form of a Lease
    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 27 Evaluating the Substance of Transactions in the Legal Form of a Lease Quick Article Links Note SIC 27 will be superseded by IFRS 16 Leases as of 1 January 2019 References IAS 1 Presentation of Financial Statements IAS 17 Leases IAS 18 Revenue History Date Development Comments October 2000 SIC D27 Evaluating the Substance of Transactions in the Legal Form of a Lease published April 2001 Proposed final Interpretation remanded by IASB to SIC for redrafting to focus on the principles involved October 2001 Revised proposed final Interpretation remanded by IASB to SIC for further redrafting 24 December 2001 SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease issued Effective 31 December 2001 1 January 2019 SIC 27 will be superseded by IFRS 16 Leases Summary of SIC 27 SIC 27 addresses issues that may arise when an arrangement between an enterprise and an investor involves the legal form of a lease Among the provisions of SIC 27 Accounting for arrangements between an enterprise and an investor should reflect the substance of the arrangement All aspects of the arrangement should be evaluated to determine its substance with weight given to those aspects and implications that have an economic effect In this respect SIC 27 includes a list of indicators that individually demonstrate that an arrangement may not in substance involve a lease under IAS 17 Leases If an arrangement does not meet the definition of a lease SIC 27 addresses whether a separate investment account and lease payment obligation that might exist represent assets and liabilities of the enterprise how the enterprise should account for other obligations resulting from the arrangement and how the enterprise should account for a fee it might receive from an Investor SIC 27 includes a list of indicators that collectively demonstrate that in substance a separate investment account and lease payment obligations do not meet the definitions of an asset and a liability and should not be recognised by the enterprise Other obligations of an arrangement including any guarantees provided and obligations incurred

    Original URL path: http://www.iasplus.com/en/standards/sic/sic-27 (2016-02-10)
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