1. In October 2021, the IFRIC published the following Agenda Decisions:
👉 Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases) - https://lnkd.in/erU47NX7
👉 Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation) - https://lnkd.in/ek38qV7n
2. The IFRS Foundation has also issued Compilation of Agenda Decisions –Volume 5 which contains all the agenda decisions published by IFRIC from April 2021 – October 2021.
3. To download Compilation of Agenda Decisions - https://t.me/YourAuditor/2479
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1. 2021年10月, IFRIC 发布了以下议程决定:
👉 租赁付款的不可退还的增值税(《国际财务报告准则》第16条租赁) -
https://lnkd.in/erU47NX7
👉 初始确认时被归类为金融负债的权证的会计处理(《国际会计准则》第32号金融工具:呈现) - https://lnkd.in/ek38qV7n
2. 国际财务报告准则基金会还发布了《议程决定汇编 - 第五卷》,其中包含了 IFRIC 在2021年4月至2021年10月期间发布的所有议程决定。
3. 下载《议程决定汇编》 - https://t.me/YourAuditor/2479
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👉 专业资讯送到你手中
1. 网站 ✍️ https://www.ccs-co.com/
2. Telegram ✍️ http://bit.ly/YourAuditor
3. Instagram ✍ http://tiny.cc/rojzrz
4. 部落格 ✍ https://ccsyourauditor.blogspot.com/
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