A service concession arrangement is an arrangement where a government or other body grants a contract for the supply of public services to a private operator. IFRIC 12 identified two types of service concession arrangements: One in which the operator has a contractual right to receive cash or another financial asset from the government

Indice Principi contabili. SIC n.12 - IASB - Interpretazione (SIC) 3 novembre 2008 (*) (**) (***) Consolidamento - Società a destinazione specifica (società veicolo) (*) Pubblicato nella G.U.U.E. 29 novembre 2008, n. L 320. (**) Vedi, ora, l'IFRS 10 le cui disposizioni sostituiscono quelle della presente Interpretazione SIC 12, ai sensi di quanto

SIC 12 Consolidation-Special Purpose Entities 1998 July 1, 1999: January 1, 2013: IFRS 10: SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers 1998 January 1, 1999: January 1, 2013: IFRS 10: SIC 14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 1998 July 1, 1999: January 1, 2005: IAS 16 A service concession arrangement is an arrangement where a government or other body grants a contract for the supply of public services to a private operator. IFRIC 12 identified two types of service concession arrangements: One in which the operator has a contractual right to receive cash or another financial asset from the government SIC-12 described SPEs only in general terms, so deciding whether a particular entity is an SPE required judgement. IFRS 10 does not refer to SPEs, but instead refers to entities that have been designed so that voting or similar rights are not the dominant factor in assessing control. These are described as ‘structured entities’ in IFRS 12. — SIC 12 Consolidation — Special Purpose Entities — SIC 13 Jointly Controlled Entities — Non-Monetary Contributions by Venturers — SIC 15 Operating Leases — Incentives — SIC 21 Income Taxes — Recovery of Revalued Non-Depreciable Assets — SIC 25 Income Taxes — Changes in the Tax Status of an Entity or its Shareholders structured entities under Standing Interpretations Committee (SIC)-12, Consolidation – Special Purpose Entities (SIC-12).

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Jeremia 16. Elia : gad , po ( mór Elisas til en proph . it . ftab 16 Cher  Ägarförhållanden per 2017-12-31. Tresilica AB (42 Utgående eget kapital 2017-12-31 Inga av de IFRS eller IFRIC-tolkningar som för första gången är obligatoriska för det räkenskapsår som hörande tolkningsuttalanden (IFRIC och SIC). 01/01, Stängt 26/12, 12-14. Sök i butiken Den svenska versionen av IFRS, IAS, IFRIC och SIC. IFRS-volymen innehåller den officiella EU-översättningen av de internationella redovisningsstandarderna till svenska.

Mai 2011 wurde die internationale Konzernrechnungslegung weitreichend modernisiert.

Anleger von Spezialfonds, die einen Konzernabschluss gem. den International Financial Reporting Standards (IFRS) erstellen, müssen ihre Spezialfonds nach SIC 12 in ihren Konsolidierungskreis einbeziehen und in ihrem Konzernabschluss konsolidieren. Dafür benötigen sie umfangreiche Angaben von ihrer Kapitalanlagegesellschaft (KAG), in denen die Bestandteile der Spezialfonds gem. den

den IFRS 16 Leases – ny standard från IASB IFRS 16 Leases – ny standard från IASB Den huvudsakliga effekten av den nya standarden är att leasetagare i väsentligt större utsträckning behöver aktivera leasingavtal som tillgång och skuld i balansräkningen, med tillhörande effekt att kostnaden i resultaträkningen fördelas på avskrivningar i rörelseresultatet och räntekostnader i sic IFRS for Small and Medium-sized Entities This self-contained standard is designed to meet the needs and capabilities of small and medium-sized entities, which are estimated to account for over 95% of all companies around the world. SIC 7: Introduction of the Euro 引入歐元: SIC 10: Government Assistance-No Specific Relation to Operating Activities 政府輔助：與營業活動無特定關連: SIC 12: Consolidation-Special Purpose Entities 合併：特殊目的個體: SIC 13: Jointly Controlled Entities-Non-Monetary Contributions by Venturers IAS 12: SIC 22 Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported Regroupements d’entreprises - Ajustements ultérieurs des justes valeurs et du goodwill présentés initialement 1999 15 juillet 2000: 1 er avril 2004: IFRS 3: SIC 23 Property, Plant and Equipment - Major Inspection or Overhaul Costs 2008年12月19日 欧州連合（EU）における会計基準の同等性評価について、eu官報に掲載 。 文献情報 「国際財務報告基準（ifrs）の国際的な利用状況と適用上の問題点（案）」企業会計基準委員会 西川郁生（2004年3月9日） View Standards.docx from ACCOUNTING 101 at University of Baguio. International Financial Reporting Standards # IFRS 1 IFRS 2 IFRS 3 IFRS 4 IFRS 5 IFRS 6 IFRS 7 IFRS 8 IFRS 9 IFRS 10 IFRS 11 IFRS IAS 27 Consolidated and Separate Financial Statements (November 2006).

Les normes elles-mêmes et leur interprétation sont la base des IAS/IFRS. 7 membres du Board sur 12 ont la qualité officielle de correspondant (liaison L' IFRIC anciennement SIC (Standing Interpretations Committee) est un comité

Ausgabe Zur Neuauflage Die synoptisch aufgebaute Textausgabe enthält alle Standards (IFRS, IAS, IFRIC, SIC) mit Stand Januar 2018 in Utgivare, C.H.Beck; 1:a utgåvan (12 Juli 2018). im IFRS-Abschluss :Anwendung und kritische Würdigung des Abgangs- und Abbildungskonzepts von IAS 39 und SIC-12 unter Berücksichtigung von  IFRS är internationella standarder för finansiell rapportering som utvecklas för att ingen specifik relation till den operativa verksamheten; SIC 12 Konsolidering:  Den nya standarden IFRS 16 ersätter de IFRS som idag reglerar redovisning av leasing. av leasing – närmare bestämt IAS 17, IFRIC 4, SIC-15 och SIC-27. För avtal där leasingperioden uppgår till maximalt 12 månader  5 International Financial Reporting Standards (IFRS) International Accounting från kunder IAS 12 Inkomstskatter SIC 25 Inkomstskatter konsekvenser av en  Koncernredovisning och separata finansiella rapporter och SIC 12 som behandlar så kallade Special Purpose Entities. IFRS 10 kommer inte att ha någon  Kapitel 9 / 193 IAS 12 Inkomstskatter Inledning / 194 Frågeställningar i IFRIC 12 Avtal om ekonomiska eller samhälleliga tjänster / 430 SIC 32  För att upprätta de finansiella rapporterna i enlighet med IFRS krävs när bestämmande inflytande föreligger, ersätter IAS 27 och SIC 12.

SIC-12 (effective since July 1999) is an interpretation of IAS 27, ‘Consolidated and Separate Financial Statements’. IAS 27 and SIC-12 together provide guidance on how to identify the party The underlying principle in SIC 12 is that an SPE should be consolidated when the substance of the relationship between an entity and the SPE indicates that the SPE is controlled by that entity. Under SIC 12, the following circumstances may indicate a relationship in which an entity controls an SPE: SIC-12 © IASCF A1135 SIC Interpretation 12 Consolidation—Special Purpose Entities This version includes amendments resulting from IFRSs issued up to 31 December 2009.
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IFRS 10   Les normes elles-mêmes et leur interprétation sont la base des IAS/IFRS. 7 membres du Board sur 12 ont la qualité officielle de correspondant (liaison L' IFRIC anciennement SIC (Standing Interpretations Committee) est un comité 9 mars 2021 Les normes IFRS sont élaborées par le Conseil des normes comptables et aux interprétations du SIC et d'IFRS Interpretations Committee IC. Annales DCG UE12 Anglais des affaires 2019 mises à jour de la réforme 20 10 Feb 2017 Special Purpose Entities' (SIC-12). It is unusual for IFRS 10 to affect the scope of consolidation in simple situations involving control through  26 mai 2011 Le 12 mai 2011, l'IASB publie les Normes finales - Etats financiers IAS 27 actuel "Etats financiers consolidés et individuels" et SIC - 12  26 mars 2018 IFRS 16 – contrats de location, la norme publiée par l'IASB remplacer l'IAS 17 ainsi que les interprétations correspondantes (IFRIC 4, SIC 15 et SIC 27).

29 novembre 2008, n. L 320. (**) Vedi, ora, l'IFRS 10 le cui disposizioni sostituiscono quelle della presente Interpretazione SIC 12, ai sensi di quanto SIC 12: A compter du 1er janvier 2013: supprimée par l'IASB et remplacée par IFRS 10.
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IFRS Foundation. 1. Interprétation SIC 12. Consolidation – Entités ad hoc. Références. •. IAS 8 Méthodes comptables, changements d'estimations comptables et 

D'IAS 27 / SIC 12 à IFRS 10. The removal of SIC 12 could have significant impact on the consolidation of special purpose entities. IFRS 11 Joint Ventures replaces IAS 31 Interests in Joint   31 déc. 2011 SIC 12 – Entités ad hoc. +. Hier.