All of the amendments are effective 1 January 2022. k)���!�?e�1���� P� �9uL��f&�7V��Bf2o6�fd``���0�\�����o*o� X�Wp�y�[� j� (a� 2037 0 obj <>stream Publication: Use of IFRS Standards around the world [PDF], How the IFRS Interpretations Committee helps support consistent application, Supporting materials for the IFRS for SMEs Standard, Conceptual Framework for Financial Reporting, IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IFRS 6 Exploration for and Evaluation of Mineral Resources, IFRS 7 Financial Instruments: Disclosures, IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities, IFRS 15 Revenue from Contracts with Customers, IAS 1 Presentation of Financial Statements, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, IAS 21 The Effects of Changes in Foreign Exchange Rates, IAS 26 Accounting and Reporting by Retirement Benefit Plans, IAS 28 Investments in Associates and Joint Ventures, IAS 29 Financial Reporting in Hyperinflationary Economies, IAS 32 Financial Instruments: Presentation, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 39 Financial Instruments: Recognition and Measurement, Practice Statement 1: Management Commentary, Practice Statement 2: Making Materiality Judgements. h�bbd``b`.��A�< ��bML �BK�:b���J �v 1121 0 obj <>stream 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 0 Equipment (PP&E) – Proceeds mod 455,1 mio. Assessing retail stores for impairment after the adoption of IFRS 16, Assessing flagship retail stores for impairment, In the Spotlight: Understanding expected credit losses – what metrics might help? The IFRS Taxonomy 2020 reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (Board) at 1 January 2020, the IFRS for SMEs Standard as issued by the Board in December 2015 and Practice Statement 1 Management Commentary as issued by the Board in December 2010.. For more information about what is provided for free and why, visit our unaccompanied Standards FAQ page. %PDF-1.7 %���� More disclosures are provided under IFRS 7. © 2001-2019 PwC. Can researchers observe changes in entities’ disclosures because the drafting of disclosure requirements are different. 1084 0 obj <> endobj Illustrativ IFRS-delårsrapport 2020 | IAS 34 | 11 Ledelsesberetning Selskabsmeddelelse nr. Accessibility   |   Privacy   |   Terms and Conditions   |   Trade mark guidelines   |   All legal information   |   Using our website. %PDF-1.6 %���� IFRS 9 Financial Instruments and IFRS 7 Financial instruments: Disclosures deal with the Please complete the CAPTCHA field to verify you are human. ��4k��w��oOZB�BCl`���^���N�Jyӊ��P�Sp�"[ ���8ܳW�ѡ�� ��/v This section also provides high-level and non-technical summaries for the Standards.

The IFRS Foundation's logo and the IFRS for SMEs® logo, the IASB® logo, the ‘Hexagon Device’, eIFRS®, IAS®, IASB®, IFRIC®, IFRS®, IFRS for SMEs®, IFRS Foundation®, International Accounting Standards®, International Financial Reporting Standards®, NIIF® and SIC® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request. endstream endobj startxref • IFRS 3: ‘Reference to the Conceptual Framework’; and • Annual Improvements to IFRS Standards 2018–2020 affecting IFRS 1, IFRS 9, IFRS 16 and IAS 41. 5. @� �C[R 1270 0 obj <>stream 30 — 2020 Bestyrelsen har i dag godkendt delårsrapporten for perioden 1. januar — 30. juni 2020. 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 - PwC In depth, PwC IFRS Talks - Episode 84: COVID-19 and IAS 12 taxes, Earnings before interest, taxes, interest, depreciation, amortisation and coronavirus (EBITDAC) – PwC blog, PwC IFRS Talks - Episode 81: IFRS 16 impact on IAS 36, Top 10 questions Audit Committees and CFOs of banks should be asking in FY20, IASB issues IFRS 16 COVID-19 rent concessions amendment - PwC In brief, COVID-19 Key accounting considerations for shipping entities, Volatile Values: Valuation in times of market uncertainty (April 2020), PwC IFRS Talks - Episode 80: April IFRIC update 2020, ESMA calls for transparency on Covid-19 effects in half year financial reports, Implications of the COVID-19 outbreak on the half-yearly financial reports, IASB issues a number of narrow-scope amendments - PwC In brief, PwC IFRS Talks - Episode 79: COVID-19, hedging and other corporate treasury issues, IASB issues small amendments to IFRS 3, IAS 16, IAS 17 and some annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16, PwC IFRS Talks - 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 - Phase 2, PwC IFRS Talks - Episode 72: Government grants and coronavirus (COVID-19), PwC IFRS Talks - Episode 71: The accounting implications of coronavirus (COVID-19), In the Spotlight - Eligibility for the Variable Fee Approach, IASB document on IFRS 16, 'Leases' during economic uncertainty arising from Covid -19, ESMA publishes 24th extract from its EECS database, IASB publishes a document on IFRS 9, 'Financial instruments' and COVID-19, How corporate entities can apply the requirements of IFRS 9 expected credit losses (ECL) during the COVID-19 pandemic - In the Spotlight, PwC IFRS Talks - Episode 70: 6 Months in review of IFRS, COVID-19: Top 5 IFRS Accounting Issues for Banks, IFRS 16 accounting and disclosures – What to look out for - PwC In brief, ESMA statement on the accounting implications of the COVID-19 economic support and relief measures, IFRS year end accounting reminders - March 2020, Translation of hyperinflationary foreign operations (IAS 29/IAS 21) - PwC In brief, In transition - the latest on IFRS 17 implementation - Mar 2020, Accounting implications of the effects of coronavirus - PwC In depth, Illustrative condensed interim financial statements 2020, In transition - the latest on IFRS 17 implementation - Feb 2020, Accounting implications of coronavirus - PwC In brief, TIAG perspectives on lease term under IFRS 16 - PwC In depth, PwC IFRS Talks - Episode 66: December 2019 IASB - Leases and/or disclosure, In transition - the latest on IFRS 17 implementation - Jan 2020, Classification of liabilities as current or non-current (Amendment to IAS 1) - PwC In brief, PwC IFRS Talks Episode 65: Alternative financing, EU endorses the IBOR amendments to IFRS 9, IAS 39 and IFRS 7, EU has not yet endorsed the amendment to IFRS3, ‘Business combinations', that revises the definition of a business, One-off cash compensation on collateralised derivatives due to the transition from EONIA to €STR - PwC In brief, Updates to Accounting implications of the UK’s Brexit decision - PwC In depth, Hyper-inflationary economies at 31 December 2019 - PwC In brief, Manual of accounting - IFRS 2020 and IFRS supplement 2020, PwC IFRS Talks IFRS - Episode 64: Christmas Special 2019, IFRS year end accounting reminders - December 2019, IFRS IC decision on IFRS 16 lease term - PwC In brief, IASB proposes to require comparable profit subtotals and bring greater transparency to ‘non-GAAP’ measures, In transition - the latest on IFRS 17 implementation - Dec 2019, Applying IFRS for the real estate industry - 2019 edition, In the Spotlight: Changing criteria for significant changes in credit risk - Banking, Cryptographic assets and related transactions: accounting considerations under IFRS: PwC In depth INT2019-05, PwC IFRS Technical Update - December 2019, PwC IFRS Talks Episode 62: Regulators area of focus this year end, IFRS hot topics - Negative interest rates - PwC video, In transition - the latest on IFRS 17 implementation - Nov 2019, Practical guide to phase 1 amendments IFRS 9, IAS 39 and IFRS 7 for IBOR reform - PwC In depth. Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK. h�b```�#�,�D@�����9TX��A���.��1�~�e�,�_:S�@G�ת���|�v��=��X�wq��¹��\��7�)�^�ݴ��ҝ_��pt0ett00H�ČP� d⎆�n:������#r`/�20K�|erd����x�)��"�

statements for the period ended 30 June 2020, based on IFRS in issue at 29 February 2020, supplements Good Group (International) Limited – Illustrative financial statements.

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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’). 3 IFRS Update of standards and interpretations in issue at 30 June 2020 IFRS Core Tools EY’s IFRS Core Tools2 provide the starting point for assessing the impact of changes to IFRS. 0 %%EOF h�b```��,j" cb�C 3515 0 obj <>stream kr. The IASB tentatively decided to defer the effective date of IFRS 17, Insurance Contracts to annual periods beginning on or after January 1, 2022. IFRS Update Course in English 7 December 2020 Price: 910 zł / EUR 200 net Course Co-Ordinator: Aleksandra Trych Aleksandra.Trych@pl.ey.com Tel: +48 22 260 80 00 Join us ONLINE LIVE 몃m;���U. %PDF-1.6 %���� 2011 0 obj <> endobj



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