[ Ссылка ] This video is a short summary of IAS 29. If you need to learn more, please visit our website, we will add practical examples on this standard.
The contents:
00:00 Introduction
01:07 Objective of IAS 29, scope, illustration
02:34 What is hyperinflationary economy?
03:30 Main principle and 3 steps for the restatement
04:48 General Price Index
05:36 Restatement of the financial position
10:43 Restatement of the statement of profit or loss and other comprehensive income
13:03 Restatement of cash flows
13:32 Restatement of comparatives
This is just the short executive summary of IAS 29 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
------
*Online IFRS course by Silvia, CPDbox: [ Ссылка ]

*Subscribe to Silvia's free newsletter: [ Ссылка ]

свернуть