1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
Date-stamp loading
  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Notes (paras. BCZ319-BC413)
Previous Next

Notes (paras. BCZ319-BC413)

Comparing proposed amendment...
Structure of the notes (paragraphs 113-116 and B112) (paras. BCZ319-BCZ324)
Management-defined performance measures (paragraphs 117-125 and B113-B142) (paras. BC325-BC390)
Disclosures about capital (paragraphs 126-129) (paras. BCZ391-BCZ395)
Objectives, policies and processes for managing capital (paragraphs 126-128) (paras. BCZ396-BCZ397)
Externally imposed capital requirements (paragraph 129) (paras. BCZ398-BCZ403)
Internal capital targets (paras. BCZ404-BCZ406)
Unusual income and expenses (paras. BC407-BC413)
Previous Next