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IFRS © 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. IASB 2 IASB 2017 9 14 IFRS 2 IFRS IFRS IFRS 2017 9 14 IFRS IASB IFRS IFRS 4

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Page 1: IFRS IASB 2 - assets.kpmg€¦ · IFRS © 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm

IFRS

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

IASB 2

IASB 2017 9 14 IFRS 2

IFRS

IFRS

IFRS

2017 9 14

IFRS

IASB

IFRS

IFRS

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Page 2: IFRS IASB 2 - assets.kpmg€¦ · IFRS © 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm

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IFRS

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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IFRS 1

IFRS

IFRS

IFRS

IFRS

IFRS

IFRS

IFRS

Page 3: IFRS IASB 2 - assets.kpmg€¦ · IFRS © 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm

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© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

IFRS

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1

IFRS

2 1

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IFRS

IFRS

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Page 4: IFRS IASB 2 - assets.kpmg€¦ · IFRS © 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm

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IFRS

[email protected]

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a

member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG

International”), a Swiss entity. All rights reserved.

The KPMG name and logo are registered trademarks or trademarks of KPMG International.

IFRS

2017 9 14

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IFRS基礎講座 IAS第38号無形資産 - assets.kpmg · © 2015 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants

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Don duong cho chuan ke toan IFRS - assets.kpmg · Kinh têë 061 DQn ddðng cho chuan kítoán IFRS Ðê vón lán ðnlfác ngoài, doanh nghiepVlët båt buöc phåi thuc hiên báo

NIIF 16 Arrendamientos Resumen - assets.kpmg · IFRS 16 Leases Overview_2016_External Author: infotech Created Date: 1/20/2016 5:08:06 PM

B azsa György professor emeritus, Debreceni Egyetem

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Actualia IFRS 2020 - assets.kpmg...Amendments to IFRS 9, IAS 39 and IFRS 17 – ... subsidies; compensation for non-performed services) ‒Impairment of non-current assets (i.e. goodwill)

IFRS 9 - assets.kpmg · Vorwort IFRS 9 Finanzinstrumente tritt für Geschäftsjahre beginnend am 1. Januar 2018 in Kraft. Im Juni 2016 veröffentlichte das Global Public Policy Committee

Insights into IFRS - assets.kpmg€¦ · edition of Insights into IFRS captures the collective knowledge of our IFRS practitioners . across the globe and builds on discussions by

IFRS 15 - Receitas - assets.kpmg · Title: IFRS 15 - Receitas Author: KPMG Subject: A nova norma fez com que muitas entidades se surpreendessem com a duração e complexidade da fase

IFRSおよび日本基準の主要な相違点 IFRS および日本基準の主要な相違点｜ April 2015 ©2015 KPMG AZSA LLC, a limited liability audit corporation incorporated

IFRS 16 Seminar - assets.kpmg · IFRS 16 Seminar Your next stop to accelerate your IFRS 16 implementation _____ 6 October 2017

Offre Actuariat Assurance A4 - assets.kpmg...environnements complexes (ORSA, S2, IFRS…) • Définition de solutions innovantes pour répondre aux contraintes de délais Audit, revue,

IFRS for mining - assets.kpmg– a customer controls an asset. Arrangements that contain leases may change. Lessees allocate ... assessment process for existing contracts – Consider

IFRS基礎講座 IAS第28号／IFRS第11号関連会社お …...© 2014 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants

Développements récents IFRS T1 2019 - assets.kpmg

IFRS compared to US GAAP - assets.kpmg€¦ · under both IFRS Standards and US GAAP – with major new standards on revenue, leases, financial instruments and insurance. For IFRS

IFRS 16 Leases supplement - assets.kpmg · – revaluation surplus, change for the period and any distribution restrictions

Fair value measurement - assets.kpmg · Although the fair value accounting principles under US GAAP and IFRS are largely converged, achieving global comparability in measuring fair

Panorama du référentiel IFRS - assets.kpmg · • Le coût comprend les frais d’acquisition tels que les droits de mutation, honoraires, commissions et frais d’actes. Il comprend