Ecuador:
Banco del Pacifico
https://www.bancodelpacifico.com/mis-finanzas/indicadores-y-divisas.aspx
Several Latin American Countries:
http://www.preciodolar.com/
Spain:
http://www.eurochange.es/index_en.html
Mittwoch, 12. Februar 2014
Dienstag, 13. August 2013
IFRS and IAS
Die Information ist urheberrechtlich geschützt, August 2013.
Bitte fragen Sie Herrn Luis Villarreal (luis.villarreal.pe@gmail.com), falls Sie die Inhalte verwenden möchten. Bitte beachten Sie, dass man sich bei Verstößen gegen das Urheberrecht (z. B. die Inhalte unerlaubt auf die eigene Homepage kopiert), gem. § 106 ff Urhebergesetz strafbar macht.
IFRS 1 - Very important comments (Draft)
It basically says what are the conditions under which a firm's Financial Statement can be considered as the very first firm's Finantial Statement reported under IFRS standards.
I would like to highlight an important situation that happens when two periods are compared. The IFRS 1 basically says that when a firm wants to compare 2 periods, both periods have to be based on IFRS standards. That means that if a firms decides to move to IFRS from 1st of January, 2012 on, it must consider also to report the period 2011 under IFRS standards for comparison purposes.
The IFRS 1 also states that (to comply with IAS 1) the first IFRS Financial statements shall include at least:
Bitte fragen Sie Herrn Luis Villarreal (luis.villarreal.pe@gmail.com), falls Sie die Inhalte verwenden möchten. Bitte beachten Sie, dass man sich bei Verstößen gegen das Urheberrecht (z. B. die Inhalte unerlaubt auf die eigene Homepage kopiert), gem. § 106 ff Urhebergesetz strafbar macht.
IFRS 1 - Very important comments (Draft)
It basically says what are the conditions under which a firm's Financial Statement can be considered as the very first firm's Finantial Statement reported under IFRS standards.
I would like to highlight an important situation that happens when two periods are compared. The IFRS 1 basically says that when a firm wants to compare 2 periods, both periods have to be based on IFRS standards. That means that if a firms decides to move to IFRS from 1st of January, 2012 on, it must consider also to report the period 2011 under IFRS standards for comparison purposes.
The IFRS 1 also states that (to comply with IAS 1) the first IFRS Financial statements shall include at least:
- 3 Statements of Financial Position
- 2 Statements of comprehensive income
- 2 Separate income statements (if presented)
- 2 Statements of cash flows
- 2 Statements of changes in equity and related notes, including comparative information
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