Examples of IASB in a sentence

Standards and interpretations adopted by the IASB but not yet applicable at 31 December 2023 • • The Group has not applied in advance any of the following standards and amendments that might affect it and the application of which was not mandatory at 1 January 2023: • amendments to IAS 16 ”Lease Liabilities in a Sale-and-Leaseback”; • amendments to IAS 1 ”Non-Current Liabilities with Covenants”; amendments to IAS 7 and IFRS 7 ”Supplier Finance Arrangements”; amendment to IAS 21 ”Lack of Exchangeability”.
The IASB believes it would be impracticable to assess the business model condition based on circumstances when the instrument first satisfied the recognition criterion in IAS 39.
The IASB has not yet completed its project on macro hedge accounting.
The IFRS 9 “Financial Instruments” was published by the IASB in July 2014 and was adopted by the European Union in November 2016.
The IASB has determined that currency basis spreads are a ‘cost of hedging’ and should be recognised in PoL at the same time as the hedged transaction.

More Definitions of IASB

IASB means the International Accounting Standards Board. “IBR” means the incremental borrowing rate.

IASB means the International Accounting Standards Board or any successor thereto;

IASB means the International Accounting Standards Board and any other organisation or agency that shall issue pronouncements regarding the application of GAAP.

IASB means the International Accounting Standard Board;

IASB means the International Accounting Standards Board or any successor thereto.