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فيديو شرح IAS 29 Financial Reporting in Hyperinflationary Economies summary - applies in 2024 ضمن كورس شهادة IFRS شرح قناة Silvia of CPDbox، الفديو رقم 19 مجانى معتمد اونلاين
https://www.cpdbox.com This video is a short summary of IAS 29. If you need to learn more, please visit our website, we will add practical examples on this standard.
The contents:
00:00 Introduction
01:07 Objective of IAS 29, scope, illustration
02:34 What is hyperinflationary economy?
03:30 Main principle and 3 steps for the restatement
04:48 General Price Index
05:36 Restatement of the financial position
10:43 Restatement of the statement of profit or loss and other comprehensive income
13:03 Restatement of cash flows
13:32 Restatement of comparatives
This is just the short executive summary of IAS 29 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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