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IFRS industry insights: Healthcare providers sector New …

WEBWhich costs relating to a contract will need to be capitalised? In addition to more prescriptive guidance on revenue recognition, the new Standard introduces specific

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URL: https://www.iasplus.com/en/publications/global/ifrs-industry-insights/rev-rec-healthcare/at_download/file/Healthcare%20Providers%20final.pdf

AICPA Issues Audit and Accounting Guide for Health Care Entities

WEBPublished on: 26 Oct 2011 The AICPA recently issued the first comprehensive revision since 1996 of its Audit and Accounting Guide Health Care Entities.The revised guide …

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Health Tech Industry Accounting Guide

WEBvii Preface We are pleased to present the fifth edition of Deloitte’s Health Tech Industry Accounting Guide.The convergence of the technology and health care/life sciences …

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IFRS industry insights: Implications of the new revenue recognition

WEBPublished on: 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the healthcare sector.. …

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Healthcare sector focus: New revenue recognition model

WEBHealthcare sector focus: New revenue recognition model. Published on: 06 Nov 2014. This in­fo­graphic pub­li­ca­tion from Deloitte (South Africa) sum­marises the …

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Healthcare sector focus: New revenue recognition model

WEBStep 1: Identify the contract with the customer Step 2: Identify performance obligations Step 3: Determine the transaction price (including discounts)

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Heads Up — Critical audit matters make their debut!

WEBUnited States of America. This Heads Up summarizes critical audit matters (CAMs) by account/disclosure from auditors’ reports from all large accelerated filers with fiscal …

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Heads Up — FASB issues ASU on presenting an unrecognized tax …

WEBOn July 18, 2013, the FASB issued ASU 2013-11, 1 which provides guidance on financial statement presentation of an unrecognized tax benefit 2 when a net operating loss …

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IFRS in Focus — IASB defers effective date for 'Classification of

WEBPublished on: 22 Jul 2020 This IFRS in Focus addresses the recent amendment Classification of Liabilities as Current or Non-current — Deferral of Effective Date …

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Classification of liabilities — Effective date

WEBThe staff asked the Board whether it wishes to finalise the proposed amendment to IAS 1. 17 Apr 2020. In this session, the Board discussed proposed …

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Titles of Topics and Subtopics in the FASB Accounting …

WEB3 944 — Financial Services—Insurance 946 — Financial Services—Investment Companies 948 — Financial Services—Mortgage Banking 954 — Health Care Entities

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Heads Up — Simplifying private-company accounting for …

WEBPublished on: 30 Dec 2014 Volume 21, Issue 29 by Rob Morris and Andrew Warren, Deloitte & Touche LLP. Introduction. On December 23, 2014, the FASB issued ASU …

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FASB issues final standard on simplifying the equity method of …

WEBYesterday, the FASB issued ASU 2016-07, 1 which sim­pli­fies the equity method of accounting by elim­i­nat­ing the re­quire­ment to ret­ro­spec­tively apply the equity …

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Rate-regulated activities — Comprehensive project

WEBThe IASB is looking into developing an accounting model that will require rate-regulated companies to provide information about their incremental rights to add …

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Contracts with Participation Features

WEB© 2015 Deloitte LLP. All rights reserved. Contracts with Participation Features First set of decisions after extensive preparation and outreach activities

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IFRS 11 — Remeasurement of previously held interests

WEBIFRS 11 requires an entity to recognise gains or losses on the sale or con­tri­bu­tion of assets to a joint operation only to the extent of the other parties’ interests …

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IFRS Industry Insights: Insurance sector New financial …

WEBTo start a ne section hold down the apple+shift eys and click to release this object and type the section title in the o elow. Implications for insurers

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Heads Up — Frequently asked questions about troubled debt

WEBPublished on: 11 Jan 2021 This Heads Up provides answers to various questions about temporary relief from the accounting and disclosure requirements in …

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Heads Up — IFRS 9 gets a new hedge accounting model

WEBThis Heads Up discusses the IASB’s recently issued amendments to IFRS 9, Financial Instruments, which (1) introduce a new “general hedge accounting model” to …

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ISSB consultation on agenda priorities

WEBThe ISSB’s request for in­for­ma­tion (RFI) Con­sul­ta­tion on Agenda Pri­or­i­ties, to inform its work plan for the next two-year period, was published in May 2023 with the comment …

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IFRS 2 — Timing of recognition of intercompany recharges

WEBIFRS 2 — Timing of recognition of intercompany recharges. Date recorded: 22 Jan 2013. The Committee received a request for clarification relating to the …

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Consultation paper on international financial reporting by non …

WEBThe con­sul­ta­tion paper has two parts: PART 1: General NPO financial reporting issues. PART 2: NPO-spe­cific financial reporting issues. Comments on part 1 …

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