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Investor Meeting Presentation · IFRS 16 implications A full description of the expected impact of IFRS 16 can be found in the Notes to the Consolidated Financial Statements. Operating
17726 bd IFRS 8 - IAS Plus · IFRS 8 Operating Segments The detailed requirements of IFRS 8 are set out in the attached checklist. The following is a brief summary of the Standard,
IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 … 2020-06-13 · IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS
IFRS 16 Analyst Briefing - Ahold Delhaize · 2019-03-25 · IFRS 16 Analyst Briefing ... (28) 2,761 1,852 • Operating expenses decrease of €227 million, net financial expense
IFRS 16 - LEASES: IMPLICATIONS FOR ANALYSTS AND INVESTORS · (IASB, 2016). Under IFRS 16, the substantially different accountancy treatment of operating leases and finance leases
Agenda Item 14: Leases - IPSASB | IFAC7. IFRS 16 Lessor Accounting. 6. Approach 2 (bundle of rights) 5. Extend IFRS 16 finance lease to operating lease . 4. IFRS 16 lessor accounting
Applying IFRS in Financial Services · 2019-07-08 · IAS 17 Leases, IFRS 16 requires lessors to classify their leases into two types: finance and operating leases. Lease classification
Financial Results for FY2013...2014/05/08 · Consolidated Operating Results (Billions of Yen) FY12 (IFRS) FY13 (IFRS) vs. FY12 increase/ decrease FY14 Estimate (IFRS) FY14 1st half