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16 Μαρ 2020 · Examples from Illustrative financial statements for Small and Medium-sized Entities (SMEs) which have been tagged with XBRL. Example reflects full set of illustrative financial statements with the notes block as well as detail tagged.
International Financial Reporting Standards (IFRSs) are Standards and Interpretations issued by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. 1. Material:
This document provides a non-authoritative example of a possible presentation of a complete set of financial statements for a nongovernmental NFP that is not a health care provider under current GAAP. The example is fictitious. 2019, Association of International Certified Professional Accountants. All rights reserved.
24 Μαρ 2021 · Examples from IAS 1 (IG 6) representing ways in which the requirements of IAS 1 for the presentation of the statements of financial position, comprehensive income and statement of changes in equity might be met using detailed XBRL tagging with the use of XBRL footnotes.
accordance with IFRS Standards a by illustrating one possible format for financial statements for a fictitious multinational corporation (the Group) involved in general business activities.
A global perspective on technical accounting issues with worked examples and illustrations from published financial reports of major listed companies from around the world. This chapter discusses IAS 1 and IAS 8.
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