IFRS 2016 Consolidated without early Application

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Korte inhoud

This edition includes the consolidated IFRS Standards as approved for issue by the IASB up to 31 December 2015 and as required to be applied on 1 January 2016. It does not include Standards with an effective date after 1 January 2016.
The following are the main changes since 1 January 2015:
. IFRS 14 Regulatory Deferral Accounts;
· Accounting for Acquisitions of Interests in Joint Operations(Amendments to IFRS 11);
· Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38);
· Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41);
· Equity Method in Separate Financial Statements(Amendments to IAS 27);
· Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28);
· Investment Entities: Applying the Consolidation Exception(Amendments to IFRS 10, IFRS 12 and IAS 28);
· Disclosure Initiative (Amendments to IAS 1); and
· Annual Improvements to IFRSs 2012-2014 Cycle (which contained separate amendments to IFRS 5 and 7 and IAS 19 and 34).


UitgeverijWolters Kluwer Nederland
Afmetingen250 x 155 x 76 mm.
Gewicht2335 gr.  

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