Ny IFRS-standard om præsentation og oplysninger i årsregnskaber
Indholdsfortegnelse
1 Introduktion.............................................................................................................................. 5
2 Anvendelsesområde.................................................................................................................. 7
3 Generelle regler til årsregnskaber ............................................................................................. 8
3.1 Et fuldstændigt årsregnskab.............................................................................................. 8
3.2 Identifikation af årsregnskabet .......................................................................................... 9
3.3 Rapporteringsfrekvens...................................................................................................... 9
3.4 Konsistens i præsentation, oplysninger og klassifikation ..................................................... 9
3.5 Sammenligningstal ......................................................................................................... 10
3.6 Formålet med de primære opgørelser og noter ................................................................. 11
3.7 Væsentlig information .................................................................................................... 17
4 Aggregering og disaggregering ............................................................................................... 18 4.1 Proces for aggregering og disaggregering ........................................................................ 18
4.2 Labels eller benævnelse .................................................................................................. 21
4.3 Modregning.................................................................................................................... 22
5 Opgørelse af finansiel performance ......................................................................................... 23
5.1 Introduktion ................................................................................................................... 25
5.2 Generelle krav til klassifikation ........................................................................................ 32 5.3 Virksomheder der har en specificeret MBA ....................................................................... 52
5.4 Andre krav til resultatopgørelsen..................................................................................... 62
6 Opgørelse af totalindkomst ..................................................................................................... 71 6.1 Opgørelse af anden totalindkomst ................................................................................... 71
7 Balance ................................................................................................................................. 72
8 Pengestrømsopgørelse ........................................................................................................... 72
9 Egenkapitalopgørelse.............................................................................................................. 72
10 Notekrav i IFRS 18.................................................................................................................. 74
10.1 Kapitalstyring................................................................................................................. 74
10.2 Andre notekrav .............................................................................................................. 75
11 Management-defined Performance Measures (MPM's) ............................................................. 76
11.1 Overblik over reglerne .................................................................................................... 76
11.2 Identifikation af MPM'er .................................................................................................. 77 11.3 Oplysninger om MPM'er .................................................................................................. 85
11.4 Ændringer i MPM'er ........................................................................................................ 89
EY | IFRS 18 Præsentation og oplysninger i årsregnskaber | 3
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