novus IFRS 1st Edition 2020

In this edi­tion of no­vus IFRS, we look at si­gni­fi­cant ef­fects on IFRS ac­coun­ting and the chal­len­ges in pre­pa­ring an­nual / con­so­li­da­ted and in­te­rim fi­nan­cial state­ments. The re­le­vance of the to­pics de­scri­bed be­low va­ries wi­dely - de­pen­ding on the in­dus­try and the con­di­ti­ons of the re­spec­tive com­pany.

Ta­ble of con­tents

• Events af­ter the ba­lance sheet date
• Im­pair­ment of non-fi­nan­cial as­sets
• Im­pair­ment of fi­nan­cial as­sets and los­ses from hed­ging tran­sac­ti­ons
• Re­co­gni­tion and ad­just­ment of pro­vi­si­ons, chan­ges in the pre­sen­ta­tion of lia­bi­li­ties and tax ef­fects