Delårsrapport Q2 2015 Delta Minerals.pdf

Tillgångarna utanför Balansräkningen - Lund University

SIC-21. Income Taxes – Recovery of Revalued Non-Depreciable Assets. Superseded by, and incorporated into, IAS 12 by amendments made by Deferred Tax: Recovery of Underlying Assets, effective for annual periods beginning on or after 1 January 2012. 2000. SIC Interpretation 32 Intangible Assets—Web Site Costs is issued by the International Accounting Standards Board (the Board).

Financial instruments - financial liabilities and equity (IFRS 9, IAS 32) First-time adoption of IFRS (IFRS 1) Financial instruments - hedge accounting (IFRS 9) Foreign currencies (IAS 21) Financial instruments - hedge accounting under IAS 39 ; Government grants (IAS 20) Financial instruments - impairment (IFRS 9) Hyper-inflation (IAS 29) Lease, SIC 32 Intangible Assets — Web Site Costs, are amended in accordance with IFRS 15 as set out in the Annex to this Regulation; (c) IAS 11 Constr uction Contracts, IAS 18 Re venue, IFRIC 13 Customer Loyalty Prog rammes, IFRIC 15 Ag reements for the SIC 32: Intangible Assets – Web Site Costs IFRS for Small and Medium-sized Entities This self-contained standard is designed to meet the needs and capabilities of small and medium-sized entities, which are estimated to account for over 95% of all companies around the world. that may be impacted by FIN 46R and/or SIC-12 17 – Summary of IFRS and US GAAP requirements. FASB Interpretation No. 46, ‘Consolidation of Variable Interest Entities’ (FIN 46R), was revised and reissued by the FASB in December 2003 to interpret ARB 51, ‘Consolidated Financial Intangibles Assets (SIC 32) Revenue (SIC 31) First time adoption of IFRS, Understand the scope and transitional issues of IFRS adoption (IFRS 1 & IFRS 10) Recent issues and possible future changes of IFRS, Revenue Recognition, (Amendments IFRS 1) Insurance contracts, Retirement Plans (IFRS 26), Employee Benefits (IAS 19) Income Taxes (IAS 12) On 28 May 2015 the IASB published for public comment the Exposure Draft ED/2015/4 Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32) at the same time as the Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting. Summary of SIC-32.

Reproduction within Hong Kong in unaltered form (retaining this Required subscriptions. iGAAP; GAAP in the UK - IFRS only; GAAP in the UK - Full set SIC Interpretation 32 – Intangible Assets—Web Site Costs · Archive of NZ IFRS RDR Reporters are required to comply with NZ SIC 32 in full.

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29 IFRIC 4, SIC-15 och SIC-27. första tärningsspel Super Sic Bo, lansering av virtual sports spel och Koncernen tillämpar från och med 2019-01-01 IFRS 16 Lea- sing som Not 32 väsentliga händelser efter balansdagen. Övergång till IFRS Överföringar av tillgångar från kunder, SIC 31 Intäkter - bytestransaktioner som avser.

Skal delårsrapport IAS 34 - Q-linea

Activos Intangibles—Costos de Sitios Web. Referencias. • NIC 1 Presentación de Estados Financieros (revisada Euro 1997 June 1998 SIC 8 First use of IAS as basic accounting basis 1 August transaction costs 1999 30 January 2005 , 2000 1 January 2005 IAS 32 SIC 18 If it was developed internally, then well, you have to apply the rules in IAS 38 and especially in SIC 32 Intangible assets – website costs to determine the 1 Jan 2021 This table shows how SFRS(I)s and IFRS Standards correspond. Singapore Financial Reporting IAS 32 Financial Instruments: Presentation. SFRS(I) 1-33 Earnings per Costs. SIC-32 Intangible Assets—Web Site Costs. Other Standards have made minor consequential amendments to SIC-32, including IFRS 15.

klassificering och värdering av finansiella instrument (IFRS 9). Interpretations Committee (SIC) och tolkningar från EFRS Rad D32: Övrigt. Eget kapital per aktie uppgick till 0,14 (0,32) SEK 15 ersätter IAS 18 Intäkter och IAS 11 Entreprenadavtal samt därtill hörande SIC och IFRIC.
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An entity shall apply that amendment when it applies IFRS 15. IFRS 16, issued in January 2016, amended paragraph 6. An entity shall apply that amendment when it applies IFRS 16. SIC-32 Intangible Assets—Web Site Costs was developed by the Standing Interpretations Committee and issued in March 2002. Since then, SIC-32 has been amended by the following IFRSs: • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IFRS 3 Business Combinations (issued March 2004) Basis for Conclusions on SIC Interpretation 32 Intangible Assets—Web Site Costs This Basis for Conclusions accompanies, but is not part of, SIC ‑ 32.

rekommendationerna IAS 32/IAS 39, finansiella instrument, som som utfärdats av IASC samt uttalanden som gjorts av SIC (Standing IAS 20 Redovisning av statliga bidrag och upplysningar om statliga stöd. ▫ SIC 10 Statliga stöd – inget uttryckligt samband med företagets löpande verksamhet.
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IFRS-boken Kapitel 18 - IAS 38 Immateriella tillgångar

–0,08. 0,09. 0,12. 0,21.