Provision under IFRS In the IFRS, the treatment of provisions (as well as contingent assets and liabilities) is found in IAS 37.

first IFRS reporting period

Amendments to IFRS 1

Mission by Commissioner Patten to Serbia

INTERNATIONAL FINANCIAL REPORTING STANDARDS

References in IFRS 1 to IAS IFRS shall be construed as references to IAS IFRS as adopted by the Commission on the basis of Regulation (EC) No 1606 2002.

Risks arising out of the introduction of IFRS (IAS)

In this context, Wulff tried to influence the media coverage in the run up to the breaking of the scandal.

Reporting

Reporting. He laid down the law.

type of vessel

Any units generated from market based mechanisms to be established under the Convention or its instruments may be used by Parties included in Annex I to assist them in achieving compliance with their quantified emission limitation and reduction commitments under Article 3.

may, at its discretion, provide to the requesting Party in whole, in part or subject to such conditions as it deems appropriate, copies of any government records, documents or information in its possession that under its domestic law are not available to the general public.

REPORTING REQUIREMENTS

The first is very briefly expressed as, and I quote in toto 'specific cases of corrupt practices and interference in national political processes, environmental pollution, defective products, etc.'

IFRS 2 will amend IAS 19 by

IFRS 6 permits entities that incur exploration and evaluation expenditure exemptions from some of the requirements of other IFRSs.

Reports of consultations undertaken under Article 13.14 and about work undertaken by Panel of experts under Article 13.15.

Article 17 (reporting) makes the necessary provision for reporting.

Accordingly, references in IFRS 1 to IAS IFRS, which was adopted by Regulation (EC) No 707 2004, should be construed as references to IAS IFRS as adopted on the basis of Regulation (EC) No 1606 2002.

Periodic reporting

(country by country reporting)

( Voluntary reporting )

( Comprehensive reporting )

PERIODIC REPORTS

The adoption of IFRS 5 implies, by way of consequence, amendments to IFRS 1, IFRS 3 and to IASs 1, 10, 16, 17, 27, 28, 31, 36, 37, 38, 40, 41 in order to ensure consistency between international accounting standards

In IFRS, cost also includes the initial estimate of the costs of dismantling and removing the item and restoring it.

If the entity is not incorporated , legal domicile shall be used as a criterion , namely the country whose legal system governs the creation and continued existence of the entity

The purpose of IFRS 1 is that costs for the transition towards full IAS IFRS should not outweigh the benefits for the users of financial statements.

International Financial Reporting Standard (IFRS) 1, IAS 16 and IAS 38 are amended in accordance with Appendix B of IFRS 6 as set out in the Annex to this Regulation

Record keeping and reporting

Article IV Reporting

Meetings and reporting

( Reporting on actions )

6.3 Streamlining reporting

Section II Reporting

Article 12 reporting

Article 26 Reporting

Article 5 Reporting

Article 6 reporting

Article 8 Report

Article 9 Reports

Article 114 Reporting

Article 12 Reporting

Article 124 Report