RFR 2 Redovisning för juridiska personer - Studylib

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0,09. 0,12. 0,21. 0,24 samt tillhörande tolkningar IFRIC 4, SIC 15 och. SIC 27. Uttalanden görs numera av IFRS Interpretations Committee. Idag (december 2020) finns följande uttalanden i form av SIC: SIC 7 Införande av euro SIC 10 Uttalanden görs numera av IFRS Interpretations Committee.

Ifrs sic 32

IFRIC 23 Uncertainty over Income Tax Treatments Proposed final Interpretation, SIC-32 Intangible Assets - Web Site Costs In December 2001 the Board considered, but did not approve, proposed final SIC Interpretation 32 Intangible Assets ---WebSiteCosts. The Board took the view that it was important for the proposed treatment of initial graphic design costs to converge, if possible, with that 2020-06-30 · sic-7 introduction of the euro 85 sic-10 government assistance: no specific relation to operating activities 86 sic-25 income taxes: changes in the tax status of an entity or its shareholders 87 sic-29 service concession arrangements: disclosure 88 sic-32 intangible assets: website costs 89 SIC-32 is accompanied by a Basis for Conclusions and an appendix illustrating the application of the Interpretation. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards . modificación a la SIC-32 de forma retroactiva, de acuerdo con la NIC 8 Políticas Contables, Cambios en las Estimaciones Contables y Errores. Sin embarg o, si una entidad determina que la aplicación retro activa fuera impracticable o implicara costos o esfuerzos desproporcionados, aplicará la modificación a la SIC-32 por referencia a IFRS 3, IFRS 4, IFRS 7, IFRS 9, IFRS 13, IFRS 15, IFRIC 1, IFRIC 12, SIC-29 and SIC-32 are amended in accordance with IFRS 16 as set out in the Annex to this Regulation. Ar ticle 2 Denna rekommendation baserar sig på de IFRS, IAS, IFRIC och SIC som är antagna av EU per den 31 december 2015.

Anbud nr 12345

v . 14 . 36. 12 Zedetia donut .

ias 1 pdf 2020 - Plats för lärande

Since then, SIC-32 has been amended by the following IFRSs: • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IFRS 3 Business Combinations (issued March 2004) Basis for Conclusions on SIC Interpretation 32 Intangible Assets—Web Site Costs This Basis for Conclusions accompanies, but is not part of, SIC ‑ 32.

2000. SIC Interpretation 32 Intangible Assets—Web Site Costs is issued by the International Accounting Standards Board (the Board). IFRS Standards together with their accompanying documents are issued by the International Accounting Standards Ce résumé de SIC 32 "Immobilisations incorporelles – Coûts liés aux sites web" n’aborde que les points estimés les plus significatifs. Il ne se substitue en aucun cas à la lecture intégrale de cette interprétation et ne présente pas un caractère suffisamment exhaustif pour permettre l’établissement ou la validation d’états financiers. SIC-32 Intangible Assets—Web Site Costs.
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SIC-32 clarifies that a website developed by an entity using internal expenditure, whether for internal or external access, is an internally generated intangible asset as defined in IAS 38.

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Superseded. 2000. SIC-21. Income Taxes – Recovery of Revalued Non-Depreciable Assets. Superseded by, and incorporated into, IAS 12 by amendments made by Deferred Tax: Recovery of Underlying Assets, effective for annual periods beginning on or after 1 January 2012. 2000.