Pakistan has not adopted IFRS 1, First-time Adoption of International Financial Reporting Standards, IFRIC
12, Service Concession Arrangements, and IFRIC
Existen varias NIC (Norma Internacional de Contabilidad) estrechamente vinculadas al derogado IFRIC
3 sobre los derechos de emision, se trata de la NIC 20 sobre subvenciones del gobierno, la NIC 38 sobre activos intangibles y la NIC 37 en lo que respecta a la emision de contaminantes que genera la obligacion contingente de la NIC 37.
IMPACT OF ADOPTION OF IFRIC
13 IN ACCOUNTING FOR FREQUENT FLYER PROGRAMS
19 Extinguishing Financial Liabilities with Equity Instruments effective for annual periods commencing on or after 1 July 2010.
La NIF C-18 converge con la IFRIC
1 y se complementan los criterios normativos de la NIF C-8, Activos intangibles.
is the body that provides guidance on financial reporting issues not specifically addressed in IFRSs.
1) The IASB has continued to develop standards calling the new standards IFRS, while IFRIC
issues interpretations referred to as IFRICs
Last year's figures have been restated in line with measurement changes required by IFRIC
Based on IFRIC
15 revenue recognition policy, the company's gross revenues for the 12 months ending December 31, 2009, rose to Dh1.
These standards are called International Financial Reporting Standards (IFRS) and the interpretations issued by the Committee on International Financial Reporting Interpretations (IFRIC
) are called IFRIC
is the interpretative body of the International Accounting Standards Board (IASB) that reviews newly identified financial reporting issues not specifically addressed in IFRS or issues where unsatisfactory or conflicting interpretations have developed, or seem likely to develop, with a goal to reach a consensus on the appropriate treatment.
According to a statement issued here on Monday, the IFRIC
4 determining whether an arrangement contains a lease and IFRIC
12 service concession arrangements to all companies for agreement entered till June 30, 2010.