[IFRS 7.42D], Required disclosures include the carrying amount of the assets and liabilities recognised, fair value of the assets and liabilities that represent continuing involvement, maximum exposure to loss from the continuing involvement as well as maturity analysis of the undiscounted cash flows to repurchase the derecognised financial assets. By continuing to browse this site, you consent to the use of cookies. Recent developments in the types of financial instruments issued have added more complexity to capital structures with the resultant difficulties in interpretation and understanding. Financial Instruments: Presentation IAS 32 - IFRS You can set the default content filter to expand search across territories. accounting implications of the Singapore Companies relevant Accounting principles The global body for professional accountants, Can't find your location/region listed? endobj IFRS Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. 120 0 obj 113 0 obj endobj These plans are sometimes referred to as "poison pill" takeover defenses and have the characteristics of a dividend. 2020 - 2023 PwC.All rights reserved. endobj Appendix A], Disclosures about liquidity risk include: [IFRS 7.39], a maturity analysis of financial liabilities, description of approach to risk management, Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in market prices. IFRS 17, Insurance Contracts: An illustration Ordinary Share Capital means any issued and outstanding shares of the Company with voting or other rights of management and control and any outstanding securities of the Company that are convertible into such shares at the option of the holder; equity share capital means, in relation to any entity, its issued share capital excluding any part of that capital which, neither as respects dividends nor as respects capital, carries any right to participate beyond a specific amount in a distribution. 11 0 obj Technical Accounting Alert - Grant Thornton International GAAP Disclosure Checklist for Annual Financial
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