Amendments to IFRS 7 imply by way of consequence amendments to IFRS 1 in order to ensure consistency between international financial reporting standards.
International Financial Reporting Standards (IFRS) – IAS 39, IAS 32, IFRS 7 and IFRS 9
IFRS 1 First-time Adoption of International Financial Reporting Standards: Meaning of effective IFRSs
IFRS 1 First-time adoption of international financial reporting standards
IFRS 1 First-time Adoption of International Financial Reporting Standards
An entity shall apply those amendments when it applies IFRS 10, IFRS 11 and IFRS 12.
Provisions) [non-IFRS and non-portfolio reporting IFRS banks]
IFRS 7 IFRS 7 Financial instruments: Disclosure
Dividend income [non-IFRS and non-portfolio reporting IFRS banks]*
Impairment) [non-IFRS and non-portfolio reporting IFRS banks]
TOTAL EQUITY [non-IFRS and non-portfolio reporting IFRS banks]
Other operating income [non-IFRS and non-portfolio reporting IFRS banks]
TOTAL LIABILITIES (non-IFRS and non-portfolio reporting IFRS banks
TOTAL ASSETS (non-IFRS and non-portfolio reporting IFRS banks) [34]
An entity shall apply those amendments when it applies IFRSs 10 and 12.
Total operating income [non-IFRS and non-portfolio reporting IFRS banks]
An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
An entity shall apply those amendments when it applies IFRS 10 and IFRS 12.
Total operating expenses) [non-IFRS and non-portfolio reporting IFRS banks]
An entity shall apply that amendment when it applies IFRS 10 and IFRS 11.
Total debt instruments [non-IFRS and non-portfolio reporting IFRS banks]
Impaired assets (total gross carrying amount) IFRS 7.37; IFRS 7 IG 29 (a
Total loans and advances [non-IFRS and non-portfolio reporting IFRS banks]
Total debt certificates [non-IFRS and non-portfolio reporting IFRS banks]
The Korean Accounting Standards Board has adopted IFRS as Korean IFRS (K-IFRS).
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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