LEMAN GROUP. Staff & accounting services      
Moscow: IAS financial statement

 Moscow: IAS financial statement

 

 

 

 



Moscow staffing agenciesstaffing

Tax accounting Moscowaccounting

Prices for staffing services in Moscowprices

Russia outsourcing servicesFAQ

Moscow HR outsourcingcontacts

 

||   LEGISLATIVE BASE


IAS1 : PRESENTATION OF FINANCIAL STATEMENTS


STRUCTURE AND CONTENT > Notes >


< previous  |   next >

Capital

134
An entity shall disclose information that [one] enables users of its financial statements to evaluate [two] the entityís objectives, policies and processes for managing capital.

135
To [three] comply with paragraph 134, the entity discloses [four] the following:
(a) qualitative information about its objectives, [five] policies and processes for managing capital, including:
(i) a description [six] of what it manages as capital;
(ii) when an entity [seven] is subject to externally imposed capital requirements,
the [eight] nature of those requirements and how those requirements [nine] are incorporated into the management of capital; and
(iii) how [ten] it is meeting its objectives for managing [one] capital.
(b) summary quantitative data about what [two] it manages as capital. Some entities regard [three] some financial liabilities (eg some forms [four] of subordinated debt) as part of capital. Other entities [five] regard capital as excluding some components of equity [six] (eg components arising from cash flow hedges).
(c) [seven] any changes in (a) and (b) from the previous period.
(d) [eight] whether during the period it complied with [nine] any externally imposed capital requirements to which [ten] it is subject.
(e) when the entity has [one] not complied with such externally imposed [two] capital requirements, the consequences of such non-compliance.
The entity [three] bases these disclosures on the information provided internally [four] to key management personnel.

136
An entity may manage [five] capital in a number of ways and be subject to a number [six] of different capital requirements. For example, a conglomerate may [seven] include entities that undertake insurance activities [eight] and banking activities and those entities may operate [nine] in several jurisdictions. When an aggregate disclosure of capital [ten] requirements and how capital is managed would [one] not provide useful information or distorts a financial [two] statement userís understanding of an entityís capital resources, [three] the entity shall disclose separate information for each [four] capital requirement to which the entity is subject. [five]


< previous  |   next >


 




Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




Moscow: IAS financial statement



 

IAS financial statement in Moscow

Chapter: Moscow IAS financial statement

Moscow: IAS financial statement

 

RedPepper Design. Powered by GP engine