1270 0 obj <>stream Warning, this action will download the whole document into PDF format. endstream endobj 1227 0 obj <>/Metadata 163 0 R/Pages 1224 0 R/StructTreeRoot 224 0 R/Type/Catalog/ViewerPreferences 1249 0 R>> endobj 1228 0 obj <. Illustrativ IFRS-delårsrapport 2020 | IAS 34 | 11 Ledelsesberetning Selskabsmeddelelse nr. 0 Please remove any invalid characters ('', '+', '|'), links or URLs (e.g www.ifrs.org, http://www.ifrs.org) from the 'Your query' field and re-submit. h��S�KSQ���67���R��� ��̈����,��bS�D��LGq"��1}i/�]!Q���%���3!�A��cE߽w� �s���������@�of��U���`"t�*�-�v)tL�q0>��-ƒ|�s�0SrG�W�U�)�� ��O⡇��^�+����K�������m��9֜��1�&w�֮;ޥ����y�T�7J� ����=v~ƆZy�.�ܬ:Va�k-�=q>S��vq�w�}w$��4�jKş ����������`�s����E|x��zf$�[~��Q��2K�K/]ŎbK�HRF^$��Y�o������Bn�c3�W�G5�0R�DVS��� �2K��b0��[�؋g��^���ָUX� & ���g��AB�+���h�"�U�q�A�+D4��X���P�B��@BBR����8^�a.�� PH�J�=A?w��#z�uz?�b:=�8'�cͶ� �-HH� �@� H�X� u���� a"�301���)"��;� � �U %%EOF 5 August 2020 IFRS accounting considerations of the coronavirus pandemic 3. The IASB tentatively decided to defer the effective date of IFRS 17, Insurance Contracts to annual periods beginning on or after January 1, 2022. endstream endobj 3496 0 obj <>/Metadata 217 0 R/OCProperties<>/OCGs[3507 0 R]>>/Outlines 292 0 R/PageLayout/SinglePage/Pages 3478 0 R/StructTreeRoot 427 0 R/Type/Catalog>> endobj 3497 0 obj <>/ExtGState<>/Font<>/Properties<>/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 3498 0 obj <>stream The Standards introduces more objective based disclosure requirements. h�bbd``b`.��A�< ��bML �BK�:b���J �v on IFRS Standards in issue at 1 August 2020, and includes standards and interpretations that are effective at that date 1 (‘currently effective requirements’) and significant amendments that are effective in later periods (‘forthcoming requirements’). endstream endobj startxref %PDF-1.6 %���� Among other things, these illustrative financial statements can assist in understanding the impact accounting changes may have on the financial statements. The IFRS Foundation proposes changes to the IFRS Taxonomy 2020 to support high-quality tagging of primary financial statements 28 October 2020 Applying IFRS Standards in 2020—impact of covid-19 It is available free of charge for. 1248 0 obj <>/Filter/FlateDecode/ID[<97905AC7FD6ADF47B658562BE984072B>]/Index[1226 45]/Info 1225 0 R/Length 111/Prev 1224054/Root 1227 0 R/Size 1271/Type/XRef/W[1 3 1]>>stream 2011 0 obj <> endobj h�b```��,j" cb�C In addition to IFRS Update, The Annotated Issued IFRS Standards 2020 includes the same content as Issued IFRS Standards 2020, but with additional annotations containing … 몃m;���U. What's coming up - Breaking issues (including COVID-19), Practical guide to Phase 2 amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 for interest rate benchmark (IBOR) reform - PwC In depth, IAS 29 becomes applicable in Lebanon and Iran - PwC In brief, Phase 2 amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – interest rate benchmark (IBOR) reform - PwC In brief, PwC IFRS Talks - Episode 88: The Life and Times of Tony Debell, Banking - Areas of focus for interim disclosures by banks during COVID-19, PwC IFRS Talks - Episode 87: COVID-19 and IFRS 16 rent concessions, PwC IFRS Talks - Episode 86: June IFRIC update, Examples for reporting the impact of COVID-19 on going concern and subsequent events in financial statements, Illustrative IFRS consolidated financial statements for 2020 year ends, Player Transfer Payments (IAS 38) - PwC In brief, Amendments to IFRS 17, ‘Insurance contracts’ - PwC In brief, IFRS year end accounting reminders - June 2020, In the spotlight - Minimising accounting mismatches relating to financial risk for insurers, IFRS 16 COVID-19 Related Rent Concessions Amendment - 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Episode 78: COVID-19 and classification and measurement in IFRS 9, PwC IFRS Talks - Episode 77: COVID-19 implications on IFRS 13, Fair Value, IASB proposes to defer the amendments of IAS 1 regarding the classification of liabilities, Post-model adjustments for expected credit losses during COVID-19, A Pharmaceutical & Life Science Industry Focus on COVID-19 Accounting Considerations, COVID-19 Aide memoires: Expected credit losses, Impairment of non-financial assets, Fair value measurement, PwC IFRS Talks - Episode 76: COVID-19 impact on IFRS 16, Leases, PwC IFRS Talks - Episode 75: COVID-19 and Impairment, COVID-19 related rent concessions - proposed amendment to IFRS 16: IASB exposure draft, Demystifying IFRS 9 Impairment - SICR criteria - PwC video, PwC IFRS Talks - Episode 74: IAS 10, post balance sheet events and COVID-19, PwC IFRS Talks - Episode 73: COVID-19 Impact on IFRS 9, Expected Credit Loss, ESMA guidance on reflecting the impact of COVID-19 in alternative performance measures, IASB publishes exposure draft on Interest rate benchmark reform - 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