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50 documents available in our comprehensive collection of Ifrs9 resources. Find practical guides, tutorials, and documentation to enhance your knowledge.
Matrícula IFRS (ORIENTACOES-PARA-MATRICULA-2.pdf)
37 KBPT 1 page
As matrículas serão realizadas pelo Sistema de Pré-Matrículas, no site http://ingresso.ifrs.edu.br/prematricula, sendo obrigatório o acesso ao sistema, e os...
IFRS Adoption (82089221.pdf)
212 KBEN 10 pages
The paper assesses the influence of IFRS adoption on management accounting of Czech unlisted companies under foreign control, finding that forced IFRS adopters...
IFRS for SMEs (2_ConceptosyPrincipiosGenerales.pdf)
498 KBEN 65 pages
La Fundación IFRS ofrece material de formación sobre la Norma Internacional de Información Financiera (NIIF) para pequeñas y medianas entidades (PYMES), que...
IFRS Taxonomy Update (ap25-ifrs-accounting-taxonomy-feedback-on-proposed-ifrs-taxonomy-update-2.pdf)
268 KBEN 6 pages
The IASB published a Proposed IFRS Taxonomy Update in November 2022, which included proposals for changes to reflect disclosure requirements from amendments to...
IFRS Adoption Notice (00.pdf)
67 KBEN 1 page
Kanematsu Corporation has decided to voluntarily adopt International Financial Reporting Standards (IFRS) for its consolidated financial statements in the 2016...
IFRS Adoption Notice (20160427_ifrs.pdf)
120 KBEN 1 page
平成28年4月27日、アイティメディア株式会社は、平成29年3月期決算から国際財務報告基準（IFRS）を任意適用し、平成29年3月期第1四半期からIFRSに基づき開示することを決議した。
IFRS Accounting Policies (FY2022Q1_presen_E_220210.pdf)
4.85 MBEN 48 pages
Since the start of FY9/16, IFRS has been applied instead of the previous J-GAAP.
Resultado Final IFRS (Resultado-Final-Eletrotecnica-Enem.pdf)
89 KBPT 2 pages
Resultado Final da Matrícula em Primeira Chamada do Curso TÉCNICO EM ELETROTÉCNICA - SUBSEQUENTE - NOITE no CAMPUS RIO GRANDE: 6 candidatos matriculados (Bruna...
DRSC Interpretation 1 (180716_E-Interpretation_IFRS_1_deu2_.pdf)
40 KBDE 9 pages
Entwurf einer DRSC-Interpretation (IFRS) Nr. 1: Bilanzierung von ertragsteuerlichen Nebenleistungen nach IFRS.
welcomed (IOSCONEWS639.pdf)
91 KBEN 2 pages
The IFRS Foundation Monitoring Board welcomes the publication of the first two exposure drafts of the IFRS Sustainability Disclosure Standards by the...
Situatii financiare individuale IFRS 2019 (situatii-financiare-individuale-ifrs-2019.pdf)
5.79 MBEN 141 pages
There is no text to summarize.
EUROMICRON HALBJAHRESBERICHT (20190808-euromicron-ir-praesentation-1h2019.pdf)
1.28 MBDE 10 pages
146,7 Mio. EUR (2019), EBITDA (vor IFRS 16): 41,4 Mio. EUR (2019), operativer Cashflow (vor IFRS 16): 139,7 Mio.
Ind AS 117 Insurance Contracts: An Overview (skpcollp-ind-as-117-insurance-contracts-an-overview.pdf)
291 KBEN 8 pages
Globally, International Financial Reporting Standards (IFRS) 17 replaced IFRS 4 as the primary accounting framework for insurance contracts, bringing about...
FEE Comments on IFRS 9 & 4 (Hoogervorst_120415_ED_Applying-IFRS-9-with-IFRS_4.pdf)
441 KBEN 7 pages
FEE supports the IASB's efforts to address concerns about the different effective dates of IFRS 9 and the new insurance contracts Standard, and believes that...
Termo de autorização - Repositório IFRS (biblioteca-termo-autorizacao-disponibilidade-trabalhos-academicos-repositorio-digital.pdf)
30 KBPT 1 page
Ministério da Educação, Secretaria de Educação Profissional e Tecnológica, Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul, emite...
IFRS 16 Impact on euromicron's EBITDA (20190509_euromicron-ir-praesentation-q1-2019.pdf)
2.09 MBDE 15 pages
IFRS 16 beeinflusst ab 2019 die Leasingdarstellung und EBITDA. euromicron steuert weiterhin nach altem EBITDA.
Earnings Report (FY2019Q1_presen_E_190131.pdf)
5.86 MBEN 53 pages
The company has applied IFRS since FY9/16, disclosing revenue as an IFRS-based indicator and non-GAAP operating profit on a voluntary basis.
Ergebnisbericht (04_Gem_82_IFRS_EB.pdf)
569 KBDE 5 pages
Der IFRS-Fachausschuss (IFRS-FA) und der Gemeinsame Fachausschuss (Gemeinsamer FA) haben in ihren Sitzungen vom 23. und 24.
Финансовые результаты X5 за 3 кв. 2023 г. (x5_q3_2023_financial_results_rus.pdf)
728 KBRU 15 pages
24,8% - валовая рентабельность по МСФО (IFRS) 16 в 3 кв.
EU Endorsement Status (190114_EFRAG_EU_endorsement_report.pdf)
330 KBEN 10 pages
The EC has decided not to launch the endorsement process of IFRS 14 Regulatory Deferral Accounts.
EU Endorsement Status Report for IFRS Standards and Interpretations (180815_EFRAG_EU_endorsement_report.pdf)
670 KBEN 10 pages
The European Commission has delayed endorsing IFRS standards, awaiting final versions, notably IFRS 14 (Q3-Q4 2018) and IFRIC 23 (expected endorsement by Q3 2018). This update reflects revised endorsement timelines for various IASB/IFRIC documents.
>> Acesse o edital (EDITAL-21-21-5-DESAFIO-CRIATIVO.pdf)
253 KBPT 5 pages
O Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS) lançou o Edital IFRS Nº 21, de 22 de outubro de 2021, para a seleção de...
Clicca qui per leggere il resoconto completo (Massimo-Zanetti-Beverage-Group-Risultati-1Q-2019.pdf)
364 KBIT 16 pages
A partire dal 1° gennaio 2019 è stato applicato il principio “IFRS 16 – Leases”.
FEE Comment Letter to EFRAG (Enevoldsen_090115_IASB_ED_of_proposed_amendments_to_IFRS_7_Investments_in_Debt_Instruments161200953936.pdf)
60 KBEN 5 pages
FEE comments on EFRAG's Draft Comment Letter regarding IASB's proposed amendments to IFRS 7 "Investments in Debt Instruments".
SAP Halbjahresbericht 2023 (sap-2023-halbjahresbericht.pdf)
923 KBDE 62 pages
Der Halbjahresbericht der SAP 2023 enthält den Konzernhalbjahreslagebericht, den Konzernhalbjahresabschluss nach IFRS und ergänzende Finanzinformationen.
Edital 06/2019 (Edital-CECe-06-2019-Publica-Resultado-Preliminar-do-Primeiro-Turno-Reitor.pdf)
538 KBPT 1 page
A Comissão Eleitoral Central do IFRS publica o Resultado Preliminar do Primeiro Turno para o Cargo de Reitor(a), onde Júlio Xandro Heck obteve 65,06% dos...
Financial Highlights (2018Q4-Supplementary-Financial-Information_v2.pdf)
836 KBEN 35 pages
Key points include:
* Adoption of IFRS 9 Financial Instruments, effective November 1, 2017, which changed the approach to measurement and classification of...
9 – Avaliação de Intangíveis (Avaliacao-de-intangiveis_M4_AR.pdf)
89 KBPT 2 pages
A avaliação de intangíveis é um tema complexo e gerador de discussão, especialmente com a adoção obrigatória do IFRS no Brasil.
2023年３月期第１四半期決算短信〔ＩＦＲＳ〕（連結） (140120220803511343.pdf)
301 KBZH 17 pages
2023年３月期第１四半期決算短信〔ＩＦＲＳ〕（連結）...
Siemens Energy CMD (CMD-Energy-Generation-pdf_Original file.pdf)
1.58 MBEN 22 pages
Siemens Energy's Capital Market Day 2020 presentation contains forward-looking statements, disclaimers, and notes on non-IFRS financial measures, emphasizing...
DOWNLOAD (Tax-Alert-134-Tax-implications-on-application-of-IFRS-9-15-16-GR.pdf)
266 KBEN 1 page
The Tax Department issued Guideline 15/2021 on May 17, 2021, regarding the application of International Financial Reporting Standards (IFRS) 9, 15, and 16,...
2023年６月期決算訂正 (140120230822545086.pdf)
82 KBPT 1 page
2154, Tóquio Prime) informa que houve uma correção nos dados numéricos da declaração de resultados do período de junho de 2023 (IFRS, consolidada), publicada...
2022年３月期 決算短信〔ＩＦＲＳ〕（連結） (140120220513546549.pdf)
418 KBZH 23 pages
2022年３月期の株式会社クレディセゾンの連結業績は、純収益299,017百万円、事業利益52,336百万円、税引前利益49,936百万円、当期利益35,593百万円、親会社の所有者に帰属する当期利益35,375百万円、当期包括利益38,655百万円。基本的１株当たり当期利益は226.35円、希薄化後１株当たり当期利益...
Download .PPSX (FRS-102-Presentation-vfdnet.pdf)
694 KBEN 26 pages
FRS 102 affects all UK companies, except those using IFRS, with implementation dates of 1 January 2015 for 'non-small' and 1 January 2016 for 'small'...
DE PSAK 74 Kontrak Asuransi (DE-PSAK-74-Kontrak-Asuransi.pdf)
937 KBNL 170 pages
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia menerbitkan Draf Eksposur PSAK 74 tentang Kontrak Asuransi, yang merupakan adopsi dari IFRS 17...
Financial Modeling: Net Income vs. Net Cash Flow and GAAP vs. IFRS Lease Accounting (CFM-02-Accounting-3-Statements-Quiz.pdf)
236 KBEN 6 pages
Document en en
EDITAL CECPOA N° 02-2023.pdf (EDITAL CECPOA N 02-2023.pdf)
732 KBPT 3 pages
A Comissão Eleitoral do Campus Porto Alegre do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS) decidiu acolher um recurso...
Edital CPOA n. 20-2023 Ingresso de Diplomado.pdf (Edital CPOA n. 20-2023 Ingresso de Diplomado.pdf)
417 KBPT 8 pages
O Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS) lançou o Edital nº 20/2023 para o processo seletivo de ingresso de diplomados...
01/2022 (OFICIO_CIRCULAR_1_2022_GAB-REI6120684054881670080.pdf)
13 KBPT 2 pages
O Ministério da Educação, por meio da Reitoria do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS), emite ofício circular...
EDITAL IFRS Nº 143/2022 – FOMENTO A PROJETOS DE ENSINO 2023 – RETIFICADO EM 27/06/2023 (Edital-IFRS-no-143-Fomento-a-Projetos-de-Ensino-2023.docx-1-1.pdf)
285 KBPT 24 pages
O Edital IFRS nº 143/2022 - Fomento a Projetos de Ensino 2023 visa fomentar programas e projetos de ensino por meio da concessão de cotas de bolsas e recursos...
Microsoft PowerPoint - ?????????????????????????? ??????? 16 (present to board) (normal_5c945fbd6e549.pdf)
369 KBEN 22 pages
On September 22, 2021, the accounting team presented an updated framework for financial reporting standards, focusing on lease accounting (Version 16). The discussion emphasized the importance of providing users with clear information about leasing activities, especially as...
Edital PROEX 35 (Edital_Proex_35_2023_Provas_Portugues_RG_BG.pdf)
694 KBPT 5 pages
O Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS) lançou o Edital PROEX Nº 35/2023 para inscrições de avaliação presencial de...
FEE Position Paper (PP20Financial20Reporting20Convergence20Equivalence20and20Mutual20Recognition2006032732006241139-3.pdf)
130 KBEN 22 pages
FEE supports robust global principle-based standards, welcoming clarification that convergence doesn't necessarily mean identical sets of standards.
EDITAL Nº 25, DE 13 DE JULHO DE 2021 – Seleção de Bolsistas de Iniciação Científica (BICT) (Edital-Complementar-de-Selecao-de-Bolsistas-25-2021.pdf)
146 KBPT 5 pages
O Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS) lançou o Edital nº 25, de 13 de julho de 2021, para a seleção de bolsistas de...
2023年12月期第1四半期決算短信（ＩＦＲＳ） (140120230512568007.pdf)
292 KBZH 13 pages
2023年12月期第1四半期決算短信：ＡＧＣ株式会社の連結経営成績は、売上高489,208百万円、営業利益34,247百万円、四半期純利益22,072百万円。資産合計2,851,164百万円、親会社の所有者に帰属する持分1,392,651百万円。年間配当金の予想は210円。
Q1 Mitteilung / Q1 Finanzbericht 2019 (DE000A1K0300-Q1-2019-EQ-D-00.pdf)
305 KBDE 28 pages
Der euromicron-Konzern hat im ersten Quartal 2019 Umsatzerlöse von 70,3 Mio. Euro erzielt, was einem Rückgang von 5,1 Mio.
PDF (za-government-gazette-dated-2018-03-16-no-41503.pdf)
23.53 MBEN 100 pages
Government Gazette No.
日本板硝子2023年３月期決算短信（ＩＦＲＳ） (140120230511567753.pdf)
397 KBZH 28 pages
2023年３月期の日本板硝子株式会社の連結経営成績は、売上高763,521百万円、営業利益34,812百万円、当期利益△31,017百万円、親会社の所有者に帰属する当期利益△33,761百万円であった。また、基本的１株当たり当期利益は△393.06円、総資産は951,387百万円、資本合計は124,868百万円、親会社...
2022年12月期 第３四半期決算短信〔ＩＦＲＳ〕（連結） (140120221111563725.pdf)
280 KBZH 11 pages
窪田製薬ホールディングス株式会社の2022年12月期第３四半期決算短信によると、同社の連結経営成績は以下の通りである。
事業収益：なし
営業利益：△1,653百万円
税引前利益：△1,681百万円
四半期利益：△1,681百万円
親会社の所有者に帰属する四半期利益：△1,681百万円...
Flexibility in Classification Options for Cash Flow Statements within the ERICA Series (ERICASeries_CashFlowStatementAnalysis_F.pdf)
1.03 MBEN 21 pages
The ERICA Series document discusses flexibility in classification options within the statement of cash flow, highlighting European Central Balance Sheet Data Offices' (ECCBSO) work to standardize IFRS consolidated accounts. Prepared by Ilse Rubbrecht, it offers insights into...
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