Page 185 - UBP - IR2020
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IAS 19 IFRS 9 IFRS 16 IFRIC 23
FINANCIAL STATEMENTS
Notes to the financial statements
For the year ended June 30 2020
Employee Benefits - Amendments regarding plan amendments curtailments or settlements
Financial Instruments - Amendments regarding prepayment features with negative compensation and modification of financial liabilities Leases - Original issue Uncertainty over Income Tax Treatments issued New and and revised Standards in issue but not yet effective At the the the date of of authorisation of of these financial statements
the the the following relevant Standards were fin in in issue but effective on on annual periods beginning on or after the respective dates as indicated:
IAS 1 IAS 1 IAS 8 IAS 16 IAS 37 IAS 39 IAS 39 IAS 41 IFRS 7 IFRS 7 IFRS 9 IFRS 9 IFRS 9 IFRS 16 IFRS 16 Presentation of of Financial Statements – Amendments regarding the definition of of material (effective January 01 2020)
Presentation of of Financial Statements – Amendments regarding the classification of of liabilities (effective January 01 2023)
Accounting Accounting Policies Change in in in in fin Accounting Accounting Estimates and Errors – Amendments regarding the definition of material (effective January 01 2020)
Property Plant and Equipment – Amendments prohibiting a a a a company from from deducting from from the cost of property plant and equipment amounts received from selling items produces while the the company is preparing the the asset for its intended uses (effective January 01 2022)
Provisions Contingent Contingent Liabilities and Contingent Contingent Assets – Amendments regarding the costs to include when assessing whether a a a a a contract is onerous (effective January 01 2022)
Financial Instruments: Recognition and Measurement - - Amendments regarding pre-replacement issues in in in the context of the IBOR reform (effective January 01 2020)
Financial Instruments: Recognition and Measurement - Amendments regarding replacement issues in in in the context of the IBOR reform (effective January 01 2021)
Agriculture: Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (taxation in in fair value measurements (effective January 01 2020)
Financial Instruments: Disclosures – Amendments regarding pre-replacement issues in in in the the context of the the IBOR reform (effective January 01 2020)
Financial Instruments: Disclosures - Amendments regarding replacement issues in in in the the context of the the IBOR reform (effective January 01 2021)
Financial Instruments – Amendments regarding pre-replacement issues in in in the the context of the the IBOR reform (effective January 01 2020)
Financial Instruments – Amendments regarding replacement issues in in in the the context of the the IBOR reform (effective January 01 2021)
Financial Instruments – Amendments resulting from Annual Improvements to IFRS Standards 2018-2020 (fees in fin the ’10 per cent’ test for derecognition of financial liabilities) (effective January 01 2022)
Leases – Amendment to provide lessees with an exemption from assessing whether a a a a a COVID-19-related concession is a a a a a lease modification (effective June 01 2020
Conceptual Framework - Amendments to IFRS 2 2 2 IFRS IFRS IFRS 3 3 3 3 3 IFRS IFRS IFRS 6 IFRS IFRS IFRS 14 IAS IAS IAS IAS IAS 1 1 1 1 IAS IAS IAS IAS IAS 8 8 IAS IAS IAS IAS IAS 34 IAS IAS IAS IAS IAS 37 IAS IAS IAS IAS IAS 38 IFRIC IFRIC IFRIC IFRIC 12
IFRIC IFRIC IFRIC IFRIC 19 IFRIC IFRIC IFRIC IFRIC 20 IFRIC IFRIC IFRIC IFRIC 22 and SIC-32 to update those pronouncements with regards to to to references to to to and quotes from the framework or or to to to indicate where they refer to a a a a a different version of the the Conceptual Framework (effective January 01 2020)
Leases – Amendments regarding replacement issues in in the the context of the the IBOR reform (effective January 01 2021)
UBP INTEGRATED REPORT 2020
- 185
FINANCIAL CAPITAL CORPORATE MANAGEMENT STATEMENTS
REPORTS GOVERNANCE APPROACH
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