tailieunhanh - IFRIC Interpretation 5: Rights to Interests arising from decommissioning, restoration and environmental rehabilitation funds

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004. | IFRIC 5 IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004. The Basis for Conclusions was amended to reflect the revision of IAS 1 Presentation of Financial Statements in September 2007. © IASCF 2449 IFRIC 5 CONTENTS paragraphs IFRIC INTERPRETATION 5 RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND ENVIRONMENTAL REHABILITATION FUNDS REFERENCES BACKGROUND 1–3 SCOPE 4–5 ISSUES 6 CONSENSUS 7–13 Accounting for an interest in a fund 7–9 Accounting for obligations to make additional contributions Disclosure 10 11–13 EFFECTIVE DATE 14 TRANSITION 15 APPENDIX Amendment to IAS 39 Financial Instruments: Recognition and Measurement BASIS FOR CONCLUSIONS 2450 © IASCF IFRIC 5 IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (IFRIC 5) is set out in paragraphs 1–15 and the Appendix. IFRIC 5 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2451 IFRIC 5 IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 27 Consolidated and Separate Financial Statements • IAS 28 Investments in Associates • IAS 31 Interests in Joint Ventures • IAS 37 Provisions, Contingent Liabilities and Contingent Assets • IAS 39 Financial Instruments: .

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 1
• Financial statements
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17