Efrag draft comment letter on proposed amendments to ias 16. The adobe flash plugin is needed to view this content. Modules d apprentissage en ligne portant sur les ifrs offerts par deloitte 1. Demystifying ifrs 9 for corporates ifrs 17 is the biggest shake up of 5. Le tableau cidessous resume les regles ias ifrs fondamentales devaluation des principaux elements du bilan. Ias 21, effets des variations des cours des monnaies etrangeres.
Ias 21 effets des variations des cours des monnaies etrangeres. Les expertscomptables sont chapeautes par des professions qui appliquent des normes et des principes comptables generalement reconnus pcgr. The ifrs foundations 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. Value ifrs plc is a company limited by shares, incorporated and domiciled in oneland. Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online. Ppt les nouvelles normes comptables powerpoint presentation free to download id.
Comments on efrags draft comment letter are requested. We would like to show you a description here but the site wont allow us. Its registered office and principal place of business is. Ias1017 the financial statements were authorised for issue by the directors on 23 february 2017. Focusifrs normes et interpretations menu gauche focus ifrs.
Guidance on financial statements for firsttime adopters of ifrs is available in chapter 2 of our manual of accounting. Neanmoins, le formateur pourra apporter des reponses. Ifric rejectionsias 36 6 the ifrs 15 mole 8 cannon street press 9. Les nouvelles regles francaises relatives aux actifs. Feb 01, 20 issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online. All books are in clear copy here, and all files are secure so dont worry about it. Lexposesondage es20192 ameliorations annuelles des normes ifrs 20182020 est publie par linternational accounting standards board iasb pour commentaires uniquement. Resume des normes actuelles et des interpretations connexes 31. Cours sur les ifrs normes internationales dinformation. Voici une analyse comparative des normes iasifrs et. Normes comptables internationales ifrs 20182019 en pdf. Ces normes et principes garantissent une mesure juste et fiable des activites economiques, des transactions financieres et leurs presentations dans les etats financiers. Les transactions en monnaie etrangeres sont comptabilisees comme suit. The european financial reporting advisory group efrag has issued a draft comment letter on the iasb exposure draft ed20174 property, plant and equipment proceeds before intended use proposed amendments to ias 16.
Remove this presentation flag as inappropriate i dont like this i like this remember as a favorite. International financial reporting standards ifrs octobre novembre dcembre 2015. Analyse comparative entre les normes ifrs et les normes marocaines. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext.
Voici une analyse comparative des normes iasifrs et normes. Ppt les nouvelles normes comptables powerpoint presentation. Focusifrs ifrs 1 premiere adoption des ifrs textes des. Les propositions sont susceptibles detre modifiees avant publication du. As value ifrs plc is an existing preparer of ifrs consolidated financial statements, ifrs 1. Easily share your publications and get them in front of issuus. A free powerpoint ppt presentation displayed as a flash slide show on id. Application des normes internationales d information financiere \ifrs\ dans le monde 21. Pratique des normes ifrs referentiel et guide dapplication. Firsttime adoption of international financial reporting standards.