Date |
Document |
Relevant IFRS Accounting Standard |
July 29, 2024 |
Disclosure of Revenues and Expenses for Reportable Segments—IFRS 8
|
IFRS 8 |
April 29, 2024 |
Climate-related Commitments—IAS 37
|
IAS 37 |
April 29, 2024 |
Payments Contingent on Continued Employment during Handover Periods—IFRS 3
|
IFRS 3 |
January 23, 2024 |
Merger between a Parent and Its Subsidiary in Separate Financial Statements—IAS 27
|
IAS 27 |
October 26, 2023 |
Guarantee over a Derivative Contract—IFRS 9
|
IFRS 9 |
October 26, 2023 |
Homes and Home Loans Provided to Employees
|
|
October 26, 2023 |
Premiums Receivable from an Intermediary—IFRS 17 and IFRS 9
|
IFRS 17
IFRS 9 |
April 27, 2023 |
Definition of a Lease—Substitution Rights—IFRS 16
|
IFRS 16 |
October 24, 2022 |
Lessor Forgiveness of Lease Payments—IFRS 9 and IFRS 16
|
IFRS 9
IFRS 16 |
October 24, 2022 |
Multi-currency Groups of Insurance Contracts—IFRS 17 and IAS 21
|
IFRS 17
IAS 21 |
October 24, 2022 |
Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
|
IFRS 2
IAS 32 |
July 21, 2022 |
Negative Low Emissions Vehicle Credits—IAS 37 |
IAS 37 |
July 21, 2022 |
Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity—IAS 32 |
IAS 32 |
July 21, 2022 |
Transfer of Insurance Coverage under a Group of Annuity Contracts—IFRS 17 |
IFRS 17 |
May 30, 2022 |
Principal versus Agent: Software Reseller—IFRS 15 |
IFRS 15 |
April 28, 2022 |
Demand Deposits with Restrictions on User arising from a Contract with a Third Party—IAS 7 |
IAS 7 |
March 28, 2022 |
TLTRO III Transactions—IFRS 9 and IAS 20 |
IFRS 9
IAS 20 |
December 17, 2021 |
Economic Benefits from Use of a Windfarm—IFRS 16 |
IFRS 16 |
October 29, 2021 |
Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition—IAS 32 |
IAS 32 |
October 29, 2021 |
Non-refundable Value Added Tax on Lease Payments—IFRS 16 |
IFRS 16 |
June 25, 2021 |
Costs Necessary to Sell Inventories—IAS 2 |
IAS 2 |
June 25, 2021 |
Preparation of Financial Statements when an Entity is No Longer a Going Concern—IAS 10 |
IAS 10 |
May 24, 2021 |
Attributing Benefit to Periods of Service—IAS 19 |
IAS 19 |
May 24, 2021 |
Hedging Variability in Cash Flows due to Real Interest Rate—IFRS 9 |
IFRS 9 |
April 27, 2021 |
Configuration or Customization Costs in a Cloud Computing Arrangement—IAS 38 |
IAS 38 |
December 14, 2020 |
Supply Chain Financing Arrangements—Reverse Factoring |
IAS 1
IAS 7
IAS 37
IFRS 7
IFRS 9
|
November 26, 2019 |
Lease Term and Useful Life of Leasehold Improvements–IFRS 16 and IAS 6 |
IFRS 16
IAS 16 |
September 25, 2019 |
Lessee's Incremental Borrowing Rate–IFRS 16 |
IFRS 16
|
September 25, 2019 |
Compensation for Delays or Cancellations–IFRS 15 |
IFRS 15
|
September 25, 2019 |
Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets–IFRS 9 |
IFRS 9
|
September 25, 2019 |
Subsequent Expenditure on Biological Assets–IAS 41 |
IAS 41
|
September 25, 2019 |
Disclosure of Changes in Liabilities Arising from Financing Activities–IAS 7 |
IAS 7
|
September 25, 2019 |
Presentation of Liabilities or Assets Related to Uncertain Tax Treatments–IAS 1 |
IAS 1
|
June 21, 2019 |
Subsurface rights–IFRS 16 |
IFRS 16
|
June 21, 2019 |
Costs to fulfil a contract–IFRS 15 |
IFRS 15
|
June 21, 2019 |
Effect of a potential discount on plan classification–IAS 19 |
IAS 19
|
June 21, 2019 |
Holdings of cryptocurrencies |
IAS 2
IAS 38 |
March 15, 2019 |
Physical settlement of contracts to buy or sell a non-financial item–IFRS 9 |
IFRS 9
|
March 15, 2019 |
Over time transfer of constructed good–IAS 23 |
IAS 23
|
March 15, 2019 |
Application of the highly probable requirement when a specific derivative is designated as a hedging instrument |
IFRS 9
IAS 39 |
March 15, 2019 |
Curing of a credit-impaired financial asset–IFRS 9 |
IFRS 9
|
March 15, 2019 |
Credit enhancement in the measurement of expected credit losses–IFRS 9 |
IFRS 9
|
March 15, 2019 |
Customer’s right to receive access to the supplier’s software hosted on the cloud–IAS 38 |
IAS 38
|
March 15, 2019 |
Liabilities in relation to a joint operator’s interest in a joint operation–IFRS 11 |
IFRS 11
|
March 15, 2019 |
Sale of output by a joint operator–IFRS 11 |
IFRS 11
|
January 22, 2019 |
Investments in a subsidiary accounted for at cost: Step acquisition–IAS 27 |
IAS 27
|
January 22, 2019 |
Investments in a subsidiary accounted for at cost: Partial disposal–IAS 27 |
IAS 27
|
January 22, 2019 |
Assessment of promised goods or services–IFRS 15 |
IFRS 15
|
January 22, 2019 |
Deposits relating to taxes other than income tax–IAS 37 |
IAS 37
|
September 24, 2018 |
Classification of a particular type of dual currency bond–IFRS 9
|
IFRS 9 |
September 24, 2018 |
Expenditures on a qualifying asset–IAS 23
|
IAS 23 |
September 24, 2018 |
Borrowing costs on land–IAS 21
|
IAS 21 |
September 24, 2018 |
Determination of the exchange rate when there is a long-term lack of exchangeability–IAS 21
|
IAS 21 |
June 12, 2018 |
Classification of short-term loans and credit facilities–IAS 7
|
IAS 7 |
March 30, 2018 |
Right to payment for performance completed to date–IFRS 15
|
IFRS 15 |
March 18, 2018 |
Revenue recognition in a real estate contract–IFRS 15
|
IFRS 15 |
March 18, 2018 |
Revenue recognition in a real estate contract that includes the transfer of land–IFRS 15
|
IFRS 15 |
March 13, 2018 |
Presentation of interest revenue for particular financial instruments–IFRS 9 and IAS 1
|
IFRS 9
IAS 1 |
January 19, 2018 |
Contributing property, plant and equipment to an associate–IAS 28
|
IAS 28 |
November 30, 2017 |
Acquisition of a group of assets—IFRS 3
|
IFRS 3 |
September 25, 2017 |
Goods acquired for promotional activities—IAS 38
|
IAS 38 |
September 25, 2017 |
Interest and penalties related to income taxes—IAS 12 and IAS 37
|
IAS 12
IAS 37
|
September 25, 2017 |
Financial assets eligible for the election to present changes in fair value in other comprehensive income—IFRS 9
|
IFRS 9 |
September 25, 2017 |
Subsidiary as a first-time adopter—IFRS 1
|
IFRS 1 |
June 27, 2017 |
Discount rate in a country that has adopted another country's currency—IAS 19
|
IAS 19 |
June 21, 2017 |
Biological assets growing on bearer plants—IAS 41
|
IAS 41 |
June 14, 2017 |
Centrally cleared client derivatives—IFRS 9
|
IFRS 9 |
June 2, 2017 |
Tax arising from payments on participating equity instruments—IAS 33
|
IAS 33 |
June 1, 2017 |
Tax arising from payments on participating equity instruments [Illustrative example] —IAS 33
|
IAS 33 |
March 1, 2017 |
Investment entities and subsidiaries—IFRS 10
|
IFRS 10 |
March 1, 2017 |
Fund manager's assessment of significant influence—IAS 28
|
IAS 28 |
March 1, 2017 |
Deferred taxes when acquiring a single asset entity that is not a business—IAS 12
|
IAS 12 |
March 1, 2017 |
Commodity loans
|
IAS 1
IAS 8 |
July 1, 2014 |
Disclosure requirements relating to assessment of going concern (IAS 1)
|
IAS 1 |
July 1, 2010 |
Going concern disclosure (IAS 1)
|
IAS 1 |