ifric19 - IFRIC 19 IFRIC Interpretation 19 Extinguishing...

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IFRIC 19 © IASCF A1119 IFRIC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2009. Its effective date is 1 July 2010.
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IFRIC 19 A1120 © IASCF C ONTENTS paragraphs IFRIC INTERPRETATION 19 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS REFERENCES BACKGROUND 1 SCOPE 2–3 ISSUES 4 CONSENSUS 5–11 EFFECTIVE DATE AND TRANSITION 12–13 APPENDIX Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards BASIS FOR CONCLUSIONS FOR THE ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION
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IFRIC 19 © IASCF A1121 IFRIC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments (IFRIC 19) is set out in paragraphs 1–13 and the Appendix. IFRIC 19 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 .
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IFRIC 19 A1122 © IASCF IFRIC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments References Framework for the Preparation and Presentation of Financial Statements •I F R S 2 Share-based Payment F R S 3 Business Combinations A S 1 Presentation of Financial Statements A S 8 Accounting Policies, Changes in Accounting Estimates and Errors A S 3 2 Financial Instruments: Presentation A S 3 9 Financial Instruments: Recognition and Measurement Background 1 A debtor and creditor might renegotiate the terms of a financial liability with the
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ifric19 - IFRIC 19 IFRIC Interpretation 19 Extinguishing...

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