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Judgemental IFRS standards
Key Points Research suggests that several IFRS standards involve significant calculations, such as valuation and share-based payments, impacting financial reporting accuracy. It seems likely that standards like IFRS 2 (Share-based Payment) and IFRS 9 (Financial Instruments) require complex fair value and impairment calculations. The evidence leans toward IFRS 16 (Leases) and IFRS 17 (Insurance Contracts) having detailed numerical computations for liabilities and contract measurements. IFRS Standards with Significant Calculations The following IFRS standards involve significant numerical computations, similar to those for valuation and share-based payments:
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Judgemental IFRS standards
Key Points Research suggests that several IFRS standards involve significant calculations, such as valuation and share-based payments, impacting financial reporting accuracy. It seems likely that standards like IFRS 2 (Share-based Payment) and IFRS 9 (Financial Instruments) require complex fair value and impairment calculations. The evidence leans toward IFRS 16 (Leases) and IFRS 17 (Insurance Contracts) having detailed numerical computations for liabilities and contract measurements. IFRS Standards with Significant Calculations The following IFRS standards involve significant numerical computations, similar to those for valuation and share-based payments:
Read More