The adjusted earnings from property operations ("NOI"), after accounting for the IFRIC
21 fair value adjustment, for the nine months ended September 30, 2015 increased 22.
In May 2009 the IFRIC
published an agenda decision on the selection of a discount rate for biological assets.
Based on IFRIC
15 revenue recognition policy, Deyaar reported today a net profit of Dh30 million for the 12 months ending December 31, 2009, a decline of 95 per cent compared to Dh654.
differs from FASB's Emerging Issues Task Force (EITF) in that the EITF issues a large number of pronouncements addressing narrow interpretation, implementation and application questions.
The amendments to IFRIC
9 and IAS 39 issued clarify that on reclassification of a financial asset out of the "at fair value through profit or loss" category all embedded derivatives have to be assessed and, if necessary, separately accounted for in financial statements.
Pensions lawyers say companies concerned that new IFRIC
14 rules will mean they can no longer recognise surpluses in their accounts should factor this into forthcoming funding negotiations.
The decision-making process of the IASB's IFRIC
takes a long time--much longer than the approximate two months for the FASB's Emerging Issues Task Force (EITF), according to one Washington, D.
0 percent), if adjusted for the recognition of earnings-neutral capacitive capital expenditure in connection with the application of the IFRIC
12 accounting standards.
the IASB issued IFRIC
20 Stripping Costs in the Production Phase of a
Our View: In the fixed-line business, revenue was ahead on the back of high IFRIC
12 revenue (low margin construction revenue related to fibre roll-out).
b) One new Interpretation - IFRIC
20 " Stripping Costs in the Production Phase of a Surface Mine;
He also is involved in the development of firm positions in response to proposals from the IASB, IFRIC
, FASB, SEC and other standard setters as well as the development of the firm's guidance and publications including Comparison of IFRS to US GAAP and First Impressions: Business Combinations (joint IASB/FASB project).