... following IFRSs:
IAS 23 Borrowing Costs (as revised in March 2007)
IAS 1 Presentation of Financial Statements (as revised in September 2007).
The following Interpretations refer to IAS 8:
•SIC-7 ... accordance with IAS 16
Property, Plant and Equipment
or IAS 38
Intangible Assets
is a change in an
accounting policy to be dealt with as a revaluation in accordance with IAS 16 or...
... further leasing.
32 In addition, the requirements for disclosure in accordance with IAS 16, IAS 36,
IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases.
Operating leases
33 ... lessor’s leasing arrangements.
57 In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and
IAS 41 apply to lessors for assets provided under oper...
... Retirement Benefit Plans
(IAS 26) is set out in paragraphs 1–37. All the paragraphs have equal authority but
retain the IASC format of the Standard when it was adopted by the IASB. IAS 26 should
be read ... retirement benefits 23 26
Frequency of actuarial valuations 27
Financial statement content 28–31
ALL PLANS 32–36
Valuation of plan assets 32–33
Disclosure 34–36
EFFECTIVE DATE 37
IAS...
... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, which
include consideration of the relative ownership of voting rights. IAS 31 depends
on IAS 27 and IAS 28 and references to IAS 27 ... transactions.
Superseded
IAS 27
paragraph
Amended
IAS 27
paragraph
Superseded
IAS 27
paragraph
Amended
IAS 27
paragraph
Superseded
IAS 27
paragraph
Amended
IAS 27
parag...