Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply the amendments to the standards referred...
Article 3.This Regulation shall enter into force on the third day...
PART I Amendments to International Financial Reporting Standard 5 Non-current Assets Held...
Amendments to International Accounting Standard 16 Property, Plant and Equipment
Amendments to International Accounting Standard 19 Employee Benefits
Amendment to International Accounting Standard 23 Borrowing Costs (as revised in 2007)
Amendment to International Accounting Standard 27 Consolidated and Separate Financial Statements
Amendments to International Accounting Standard 28 Investments in Associates
Amendment to International Accounting Standard 31 Interests in Joint Ventures
Appendix to Amendments to IAS 28 and IAS 31 Amendments to other IFRSs
Amendment to International Accounting Standard 36 Impairment of Assets
Amendments to International Accounting Standard 38 Intangible Assets
Amendment to application guidance on IAS 39 Financial Instruments: Recognition and Measurement
Amendments to International Accounting Standard 40 Investment Property
Amendments to International Accounting Standard 41 Agriculture
PART II The amendments in Part II shall be applied for annual...
Amendment to International Accounting Standard 10 Events after the Reporting Period
12 Government grants shall be recognised in profit or loss on...
13 There are two broad approaches to the accounting for government...
14 Those in support of the capital approach argue as follows:...
15 Arguments in support of the income approach are as follows:...
16 It is fundamental to the income approach that government grants...
17 In most cases the periods over which an entity recognises...
18 Grants related to non-depreciable assets may also require the fulfilment...
20 A government grant that becomes receivable as compensation for expenses...
21 In some circumstances, a government grant may be awarded for...
22 A government grant may become receivable by an entity as...
Amendment to International Accounting Standard 34 Interim Financial Reporting
Amendments to International Accounting Standard 40 Investment Property
Amendments to International Accounting Standard 41 Agriculture