ifrs 6 pdf

55 29 最近のIFRSに関する誤解（PDF・4P・474KB）竹村光広 2013年6月号 ICAEW報告書「IFRSの将来」の概要（PDF・6P・940KB）又邊崇 2013年5月号 IASB概念フレームワークに関する説明会報告（PDF・5P・646KB）出居美智子 It also modifies … IFRS 6 Disclosures • An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of … If an entity applies IFRS 6 for a period beginning before 1 January 2006, that fact should … IFRS 3.6-7: Identifying … to expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources (including minerals, oil, natural gas and similar non-regenerative resources). IFRS 6 Disclosures • An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources. ifrs 6 restating comparatives as if IFRS … IFRS is intended to be applied by profit-orientated entities. xref Date Update; 30 June 2005: IASB issues Amendments to IFRS 1 and IFRS 6 … Lessors continue to classify leases as operating or finance, with IFRS … IFRS第2号 IFRS（国際財務報告基準） Share-based Payment 株式に基づく報酬 2014年1月1日以降のIFRSの修正および新たなIFRSの公表公表日 2016年6月20日に一部が修正されました発効日 2018年1月1日以降開始する事業年度から IFRS 6 is effective for annual periods beginning on or after 1 January 2006. 0000008229 00000 n L'IFRS 6 traite de la comptabilisation des frais de prospection et d'évaluation des ressources minières. 55 0 obj <> endobj xÚb```b``µg`e``“dàc@ >f æØÁpT„�a*PHôO�L`‰ I(f`Pbàa_˜(üñ Ãî Z�‹:1+Y¨9ˆ8¹(òŞœp�çÀ]†¨Nf§mšQH³30¸W3€]Å`ÄlÎ�4#PÉ*¸}Ü‘üQ†7 NÀ startxref stream Ô] „\»‰ú¿ò*Cåÿ\A÷ã¥*‡æ-5 ı¨é¶ÂğÜlay—æ -‡¶›*Í’²ãè…p�ùÎËªà•c°�¥‚ºi‹¶lèKø+À HOöp 0000003468 00000 n (IFRS 5.6,15) If the carrying value of assets will be recovered principally through a sale transaction rather than through continuing use, the asset (or disposal group) is … 0000004868 00000 n 本公開草案では、IFRS第8号に係る適用後レビューの結果を踏まえ、最高経営意思決定者の識別や事業セグメントの集約、報告セグメントの開示などに関して、概念の明確化や新たな開示事項を提案している。なお、コメント期限は、2017年7月31日である。 Ifrs standards list 2020 pdf Continue. It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019. IFRS任意適用会社(適用予定会社を含む) (2019年6月末時点：計217社) ・HOYA ・ディー・エヌ・エー・ネクソン・AGC ・そーせいグループ・三菱商事・エーザイ・ファーストリテイリング・日立ハイテクノロジーズ・日立金属・参天製薬 1 A IFRS 6 no Brasil: Práticas Vigentes na Indústria Extrativista Nacional Resumo A busca pela convergência dos relatórios financeiros de empresas globais é o objetivo da contabilidade internacional, e esta padronização levaria à Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or … 0000015469 00000 n endstream endobj 82 0 obj<>/Size 55/Type/XRef>>stream IFRS ewoint 2 Issue 6 February 2016実質的な営業をしている企業（「営業をしている企業」）が上場しているシェル・カンパニーに取得されることを取り決める取引は、IFRS第3号の範囲に含まれる企業結合であるかどうかを判定するために IFRS第9号「金融商品」の会計処理について音声解説付きスライドで分かりやすく解説します。チャプター別動画 Part 1：0:47～金融商品の分類・測定、ならびに、認識および認識の中止を中心 … IFRS 6 applies to exploration and evaluation expenditures, i.e. z IFRS 第3 号を公表されたとおりに維持する。 z IFRS 第3 号の適用を引き続きモニターする（PiR の結果が決定的でない場合）。 z PiR で識別された問題点を是正するためにIFRS 第3 号を改訂する。基準設定 … 0000006614 00000 n 0000012100 00000 n IFRS 6 allows entities using quite different accounting policies to all claim adherence to the standard, effectively exempting them from applying the Conceptual Framework. All the paragraphs have equal authority. endstream endobj 56 0 obj<>/Outlines 3 0 R/Metadata 10 0 R/PieceInfo<>>>/Pages 9 0 R/PageLayout/OneColumn/OCProperties<>/StructTreeRoot 12 0 R/Type/Catalog/LastModified(D:20080326134835)/PageLabels 7 0 R>> endobj 57 0 obj<>/PageElement<>>>/Name(HeaderFooter)/Type/OCG>> endobj 58 0 obj<>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC]/Properties<>/ExtGState<>>>/Type/Page>> endobj 59 0 obj<> endobj 60 0 obj<> endobj 61 0 obj[/ICCBased 76 0 R] endobj 62 0 obj<> endobj 63 0 obj<> endobj 64 0 obj<> endobj 65 0 obj<>stream Share-based Payment. 2.1.1. IFRS 6 Exploration for and Evaluation of Mineral Resources. Ils sont traités selon l <> Les frais afférents se comptabilisent à l'origine au coût puis, par la suite, au coût ou à la valeur réévaluée. IAS 16 outlines the accounting treatment for most types of property, plant and equipment. endstream endobj 69 0 obj<>stream 0000000876 00000 n IFRS 6 is applicable for annual reporting periods commencing on or after 1 January 2005. 0000015004 00000 n 0000000016 00000 n IFRS 6 - Exploration for and exploration of mineral resources IFRS 7 - Financial instruments - Disclosure IFRS 8 - Operating segments IFRS 9 - Financial instruments IFRS 10 - Consolidated financial statements IFRS … 0000002135 00000 n 0 The International Accounting Standards Board (IASB) issued IFRS 6 Exploration for and Evaluation of Mineral Resources on 9 … 0000002488 00000 n 0000003247 00000 n 0000003544 00000 n The research will help the Board decide at a future meeting whether to replace or amend IFRS 6. （IFRS）を適用しております。本決算短信及び添付資料は、当社が平成23年6月24日に提出した有価証券報告書において開示されている事項のうち、IFRSに基づく主要な財務情報を任意に開示するものです。なお、当社は既に米国会計 measurement requirements in IFRS for such transactions before the publication of IFRS 2 . CONTENTS from page INTRODUCTION 5 IFRIC INTERPRETATION 22 FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION 6 APPENDIX A Effective date and transition 8 APPENDIX B Amendment to IFRS … IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. IFRS 6 provides guidance on accounting for exploration and evaluation expenditures, including the recognition of exploration and evaluation assets. IFRS-6 - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. This is similar to IFRS 4, Insurance Contracts . IFRS 4 Insurance Contracts (replaced by IFRS 17 from 1 January 2021) - coming soon IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 6 Exploration for and Evaluation of Mineral … ��I�>�3;kL�*Ur��VK�Ԛ�ukf붆��o7�7u��6�n�sp�n��q�q�V��M��fMw�_6?o��O��H�o>��~�e��?�l�x�}qC--�Z��nC̳)��{��n��` xw�X�{4�\W��]L�7&��w��]N1��})�"N_]&]��c��Ks�e{��j��=�Y��BhN��i��P�Ok��)}��.��@'�S�n� n��,�+�5o��Ӫ��̡�Ԍ�?r��g��E��Z�P�&�}��P��L��{�ö+&M��l�5�}|�F�q|�A�}/Ϯ>a�y�m��)�Ҭ��n�U�L�gR�ӗ�c�s��+�%�TW��7��i�yv�Ur`��pí��Й�ֽ��W��\w�7q[�.��Dcb�LE>��S�� 0000006012 00000 n � IFRS 6 therefore also gives some flexibility when defining a CGU. IFRS 16 Leases was issued by the IASB in January 2016. View 16 IFRS 6 Exploration For and Evaluation of Mineral Resources (Wasting Assets and Depletion).pdf from BUSINESS A 112 at University of Baguio. Accounting policies developed applying IFRS 6 (Agenda Paper 19A) The Board considered research findings on the diversity of accounting policies applied to exploration and evaluation expenditure within the scope of IFRS 6. trailer 0000001748 00000 n 0000004229 00000 n 0000001592 00000 n [IFRS 6.25] Special IAS Plus Newsletter Explaining IFRS 6 On 31 January 2005, Deloitte's IFRS Global Office published a special edition of our IAS Plus Newsletter titled IFRS 6 Exploration for and Evaluation of Mineral Resources (PDF … View 16 IFRS 6 Exploration For and Evaluation of Mineral Resources (Wasting Assets and Depletion).pdf from BUSINESS A 112 at University of Baguio. IFRS 3.7: Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement 16 2.1.2. �~%� -�q�Ď�þ��x=�\L�Qn �j�:Br��H�,�1wuA�¢t��f��']�U� �b1�Ȳ��v��*��l?Vi�ٮ'#]��W`��z�� "��Y��x��v� `b� HA �m2@c��5X'��y!d�y��. 0000005417 00000 n Paragraphs in bold type state the main principles. IFRS 6 was issued as an interim step; the Board has begun a research project to decide whether to start a project to amend IFRS 6 or replace it with a new standard. 6 PwC | IFRS overview 2019 Accounting principles and applicability of IFRS The IASB has the authority to set IFRS and to approve interpretations of those standards. H‰Œ”MoÛ0†ïúE�µM�0tº;x®İºÈìÀq»íß�–•Ä]’bà(¢ù¾ä#15ËG©!—µ�y|ô«ÙÅç~hê¢àòòêêúöØµgŞàk&èeúĞ—uh-ä"Ge¹ÿ“%�ú¶ğl±¢4'Ph0V�ÚZ*´-'£¯äp±ºYŞ’\tğİääö‰#ç_Â´Ôà�p˜MUŒÁ9IF9ZYŞİÊ!15‰µ×¢HKQõ–¤ü#{H¿7ë®/†¦k¡îz(ÚGX¼ëT'¯ÓnWCúİÙ7É©bGş†@è±_jĞN�Ğå»˜–çÁŒ¶�ı03âÛ3x1óL4’7¥İ‘—µ>"/�ÉÏa‰¬óÜMFÆ‘ûªi«¾XÃ}µí^û²ÚÆˆÇÉG=>JY´.›°¿¿5 Æğ#*!tç‡yIØ�Ù'�ŒÎpIøŸ‘0ÚanN�ÄLJ�” SCHOOL OF BUSINESS ADMINISTRATION AND H‰Œ“IoÛ0…ïús¤€ˆ¦j‚’øĞzĞÍÈ�¦h›�L”7ÿ¾Cj©(h/¢¶ùæ½7$£,«8ÔW¨hšr`P7±0œ¨ßïmgÅ ;‡ÎBX¿£Œ1_%9Í8‡(¦1we;"LêC´—±¨;À9,‰£„eEVõİÅJÕS€ğµşlë`ûòÁæÜßo^�~. IFRS is intended to be applied by profit … *gepvI]øç!HÒ\PïFf"Ë�ä"ÕX¤Z¤Æ:øñ ŸŒÚÊr_‘İğ‰yQ:G�&‚ºÓFTû ¾ØKœöÁU¿šëaWºê…®JH%K‘É™ÔuX6í„:JÃ?ÑB…n´$~”…M”„vÂ-;ë�-ÃXl£"¤}’åö‰t\œĞ»Yã¼$¡Û2†ké¡İN‘ CÛeí`»-§4–èHî}a�Vs�u0Æ0Œ=üb{¶Ş3×t¤7Şq(¿" D7å—y <<68D45FFD0BDD7247806691EE346143B9>]>> endstream endobj 66 0 obj<> endobj 67 0 obj<> endobj 68 0 obj<>stream What you will learn IFRS 16 - Leases IAS 41 – Agriculture IFRS 6 – Exploration and evaluation of mineral resource IFRS 16 Leases IFRS 16 “A lease is a contract or part of a contract that conveys the right to … 0000008843 00000 n For US GAAP, however, only the revenue standard is fully effective in annual periods. That exemption is broader than in IFRS 6 because IFRS 4 leaves many significant aspects of accounting for … À 1, ‰ Preface 序文 Framework フレームワーク国際財務報告基準書（IFRS） IFRS 1 - IFRSの初度適用 IFRS 2 - 株式報酬 IFRS 3 - 企業結合 IFRS 4 - 保険契約 IFRS 5 - 非流動資産・廃止事業（売却目的保有） IFRS 6 - 鉱物資源の探査・評価 For lessees there is a choice of full retrospective application (i.e. The first milestone in the development of today’s standard was in July 2000 when the G4+1, … 0000009431 00000 n OBJECTIVE IFRS 6 specifies the financial reporting for the exploration for and evaluation of mineral resources. Abstract: This paper represents an overview of International Financial Reporting Standards (IFRS). x��Z[�\� ~�_1�׻sf=g�~��^.��DT IFRS 6 Exploration for and Evaluation of Mineral Resources Last updated: March 2017 This communication contains a general overview of the topic and is current as of March 31, 2017. IFRS 6 and its accompanying documents have been amended by the following IFRSs: • Amendments to IFRS 1 and IFRS 6 (issued June 2005) • IFRS … The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: … Timeline . IFRS 6 Exploration for and Evaluation of Mineral Resources was issued by the International Accounting Standards Board in December 2004. … state the main principles. The IFRS: (a) permits an entity to develop an accounting policy for exploration and evaluation assets without specifically considering the requirements of paragraphs 11 and 12 of IAS 8. IFRS standards are the International Financial Reporting Standards (IFRS), which consist of a set of accounting rules that determine how transactions and other … 0000007871 00000 n IFRS 6 Exploration for and Evaluation of Mineral Resources provides guidance on accounting for exploration and evaluation expenditures, including the recognition of exploration and evaluation … 2.3.6 Reclassification out of E&E under IFRS 6 18 2.3.7 Impairment of E&E assets 19 2.3.8 Side tracks 19 2.3.9 Suspended wells 20 2.3.10 Post balance sheet events 20 Identification of dry holes 20 License … SCOPE IFRS 6 … IFRS 6 - Exploration for and Evaluation of Mineral Resources (January 2006) Application of the ‘full-cost’ method The IFRIC was asked to clarify the effect of the limited scope of IFRS 6 on exploration and … It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. BC18 IFRS 4 Insurance Contracts provides a temporary exem ption from paragraphs 10–12 of IAS 8. 0000001292 00000 n 0000007261 00000 n For IFRS Standards, implementation efforts are complete, except for insurance. 6, 24）実務上、耐用年数及び残存価額については、多くの企業が法人税法の規定に従っているのが現状である。なお、減価償却は合理的に決定された一定の方式に従い、毎期計画的、規則的に実施する必要がある。（IAS16.51 6 IFRS IN PRACTICE 2019/2020 fi IFRS 16 LEASES Effective date The effective date of IFRS 16 is for annual reporting periods beginning on or after 1 January 2019. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. Once the technical and commercial feasibility of extracting a mineral resource has been demonstrated, the assets fall outside IFRS 6 and are reclassified according to other IFRS … 9.6 Sales- or usage-based royalties 225 10 Other application issues 234 10.1 Sale with a right of return 234 10.2arranties W 239 10.3rincipal vs agent considerations P 244 10.4 Customer options for additional goods or services 263 10.5 Customers’ unexercised rights (breakage) 285 10.6 … 6月IFRS-ICで審議】不確実な税務処理に関連する負債又は資産の表示（AIS第1号、 IAS第12号に関連）【2019年6月IFRS-ICで審議】遅延又はキャンセルに対しての補償（IFRS第15号に関連）【2019年6月IFRS … Thus, an entity adopting IFRS 6 may continue to use the accounting policies applied immediately before adopting the IFRS… The application of the principles addressed will 7 0 obj 0000004494 00000 n 4.6 Presentation 32 5 Lessor accounting 34 6 Other lease topics 37 6.1ale-and-leaseback transactions S 37 6.2 Sub-leases 40 6.3vestment property In 41 6.4ease modifications L 42 6.4.1 essee L 42 6.4.2 essor 6… 0000001125 00000 n IFRS 6 has the effect of allowing entities adopting the standard for the first time to use accounting policies for exploration and evaluation assets that were applied before adopting IFRSs. H‰tSMOÜ0½çW¼cRiÛ›GBHì•PK7RˆƒÉfI*6 ‰iK}gœ¥€g>ßÌ›™Ä'£kw¶r8:ŠOœ³USoq—ı€›¸|jÄßì]ÛY×öâÕªÿƒkSc�%–:3Ğ¹J©Fæ¢ĞRáæøxuºF]#¾\KxMâ.PhÉüyCò¬Ê .K …rH!¥\¢¬À’"ÛoH œ $ÿ’V�P…(‰ò =÷’£9}„e]5][Ù{l÷{;>! 83 0 obj<>stream %�쏢 International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15) is set out in paragraphs 1–129 and Appendices A–D. 0000015231 00000 n The FASB has deferred the effective … 0000003005 00000 n 額累計額（IFRS第1号に関連）不利な契約に該当するか否かの判断において考慮されるコスト（IAS第37号に関連）【2018年6月IFRS-ICで審議】【 IFRS の年次改善】公開草案公表予定 IFRSの年次改 … %PDF-1.4 %âãÏÓ %%EOF Earlier application is encouraged. The following are specifically excluded from its scope: Expenditures incurred before úyéRÏK_(¡RšÍ)Ñ>ïG¸†Ai/”ÿ-tØzfÑ"÷‘Zk7‘{W�¾¯ª†7ûĞÉÑdH7¡å.¶5p½Gçjê8Îr£tä<7¼Ç9O¦³‘E–îñ�KıèÃ9�3î¶Ísóãv3Í—=ëyË‰!Êò¥$Î—ûæP İ–¦[Ò_FãÉıcø:w¯}‰ÎXó!Ş›ÒéäƒÔ×Nóß©ßàj#’ƒY'¢xÇ÷aÍwRñO€ \Oö xÚbbbc`b`` 6 PwC | IFRS overview 2019 Accounting principles and applicability of IFRS The IASB has the authority to set IFRS and to approve interpretations of those standards. 0000015724 00000 n 0000002971 00000 n %PDF-1.3 IFRS … Sept, 2018 518,958 7.6 33,079 2.8 35,775 33.5 37,237 32.9 28,056 42.8 Note: In order to give a true view of the condition of the whole Group’s business without … À l'origine au coût ou à la valeur réévaluée by profit-orientated entities IFRS. ( i.e annual periods the recognition of exploration and evaluation expenditures, i.e IFRS.. Present and disclose leases scope IFRS 6 applies to exploration and evaluation,. 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