Events after balance sheet date ifrs 8

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Evolution of the balance sheet The IFRS balance sheet total of the Company has risen by EUR 1.79 billion from EUR 44.1 billion to EUR 45.8 billion. With the implementation of a new IFRS standard, certain assets had to be classified and measured differently in the balance sheet. This is clearly visible for the securities portfolio. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979). In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet Date and in April 2000 further amendments were made as a consequence of IAS 40 ...

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Subsequent events are events that occur after a company’s year-end period but before the release of the financial statements Three Financial Statements The three financial statements are the income statement, the balance sheet, and the statement of cash flows. These three core statements are intricately linked to each other and this guide ... related with standards for events after the balance sheet date. The portion of PSAK 8 which is related with the standards for contingencies are replaced by PSAK 57, Provision, Contingent Liabilities, and Contingent Assets. In the preparation of this exposure draft, DSAK referred to IAS 10 (Revised 1999), Events after Balance Sheet Date. • Under IAS 10 (Events After the Reporting Period), adjusting events that occur after the balance sheet date are: A) similar to U.S. GAAP. B) disclosed in a footnote only. C) treated as a prior period adjustment. Mar 28, 2017 · List of IFRS The following International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the IASB which are in force: IAS-1 Presentation of Financial Statements IAS-2 Inventories IAS-7 Cash Flow Statements IAS-8 Accounting Policies, Changes in Accounting Estimates & Errors. IAS-10 Events After The Balance Sheet Date.

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Events after the reporting period (or ‘post balance sheet events’ as many accountants are familiar with) are carried over into FRS 102 in Section 32 Events after the end of the Reporting Period. Such events can have a significant impact on a company’s financial statements because of the need to reflect certain transactions which take ... Accounting Standard 4 : Contingencies and Events Occurring after the Balance Sheet Date Accounting Standard 5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Accounting Standard 6 : Depreciation Accounting Accounting Standard 7 : Construction Contracts Accounting Standard 8 : (Deleted)

IFRS 3 IAS 21: Investments in associates Investments in joint ventures Business combinations The effects of changes in foreign exchange rates : Session 4: Disclosure Standards : IAS 10 IAS 24 IFRS 5 IAS 7: Events after the balance sheet date Related party disclosures Non current assets held for sale and presentation of discontinued operations ... Sep 21, 2005 · • IFRS 4 – insurance contracts (applied from 1 April 2005) Recognition of reinsured assets and liabilities on a gross basis on the balance sheet. • IAS 1 – presentation of financial statements Line by line consolidation of assurance activities. • IAS 10 – events after balance sheet date

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BE 0429 977 343 VANDEMOORTELE NV 15. 3. SIGNIFICANT ACCOUNTING POLICIES 3.1 BASIS FOR PREPARATION The consolidated financial statements over the year 2017 have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as adopted for use by the European Union and effective on January 1, 2017.