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学び始める

質問		答え
Date of transition definition. 3cz IFRS 1 学び始める		'the beginning of the earliest period \| for which an entity presents FULL COMPARATIVE INFORMATION. \| in its first FSs produced under IFRS Standards' 1/1/X0 The date of transition to IFRS (The first day of the comparative period). \| 31/12/X0 Comparative figures for first set of published IFRS FSs. \| 31/12/X1 First set of published IFRS FSs.
IFRS 1 states that the opening IFRS 7: SFP at the date of transition must: 4 Adoption of IFRS Standards. 学び始める		recognise - not recognise - classify - measure assets, liabilities & equity items required by IFRSs Recognise all assets and liabilities required by IFRSs.\| Not recognise asset and liabilities not permitted by IFRSs.\| Classify all assets, liabilities and equity items in accordance with IFRSs.\| Measure all assets and liabilities in accordance with IFRSs.
Gains and losses arising on transition to IFRS Standards are recorded in... 学び始める		in retained earnings.
Before adopting a new set of accounting standards, an entity should consider: # 学び始める		Bonuses and performance related pay. \| IT systems. \| Covenants on loans. \| EPS. \| Perception by analysts. \| Staff knowledge. BICEPS 1) Impact of profit changes? \| 2) Will they require updating or replacing? \| 3) Will the be breached? \| 4) Will it reduce? \| 5) Will analysts view the move positively? \| 6) Is it sufficient?

16 - Adoption of IFRSs