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IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...
IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983: January 1, 2005: N/A IAS 16
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
The issue of impairment of financial assets exposed deficiencies in the IAS 36 framework during the 2008 financial crisis, and the IASB issued an exposure draft in November 2009 that proposed an impairment model based on expected losses rather than incurred losses for all financial assets recorded at amortised cost. [4]
The motivation of developers to keep own game content non-free while they open the source code may be the protection of the game as sellable commercial product. It could also be the prevention of a commercialization of a free product in future, e.g. when distributed under a non-commercial license like CC NC. By replacing the non-free content ...
IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. [ 1 ]
Park Geun-hye (pictured in 2013) was accused of being improperly influenced by Choi Soon-sil. The 2016 South Korean political scandal, often called Park Geun-hye–Choi Soon-sil Gate in South Korea (Korean: 박근혜·최순실 게이트), was a scandal that emerged around October 2016 in relation to the unusual access that Choi Soon-sil, the daughter of shaman-esque cult leader Choi Tae-min ...
The Steam Awards are selected in two phases. In the first phase, Valve selects a number of categories, atypical of those used in gaming awards, and allows any registered Steam user to select one game available on Steam for that category. Valve subsequently reviews the nominations and then selects the top five games for final voting.