Please refer to Appendix A of the publication for more details on the changes made. Changes were also made to the sections on Impairment – Assets subject to the requirements of IAS 36, Impairment – Valuation of inventories, Government assistance and Interim financial reports. The section on lease contracts has been updated and modified to reflect the issuance of the amendment to IFRS 16. Key changes include the addition of IOSCO’s expectation in terms of transparency of financial reporting in the introduction and in the alternative performance measures section. Changes were also made to the sections on revenue from contracts with customers, government assistance, income tax and interim financial reports. A subsection has been added to consolidation, addressing reporting time lags and consistency of accounting policies and the section on lease contracts has been updated to reflect the publication of the exposure draft by the IASB. Key changes include new sections on alternative performance measures, cash and cash equivalents, capitalisation of borrowing costs and exchange rates. Key changes include statement of profit or loss, going concern, impairment of nonfinancial assets, and lease contracts.
Updated on 7 April 2020. Key changes include the interim reports, clarification that the disclosure of sensitivities of estimates is based on conditions at the reporting date (with separate disclosure if needed about impact of post balance sheet events), clarification on the accounting for penalties on late delivery and additional explanations on how a lessee accounts for a modification, including a reminder about impairment. This IFRS in Focus discusses certain key IFRS accounting considerations related to conditions that may result from the COVID‑19 pandemic. The continuation of these circumstances could result in an even broader economic downturn which could have a prolonged negative impact on an entity’s financial results. This includes, but is not limited to, financial market volatility and erosion, deteriorating credit, liquidity concerns, further increases in government intervention, increasing unemployment, broad declines in consumer discretionary spending, increasing inventory levels, reductions in production because of decreased demand, layoffs and furloughs, and other restructuring activities. You can also view how the resulting website will look like on several screen sizes suitable for various devices, such as iPad, iPhone, LG G3, Samsung Galaxy S4, Samsung Note 2 or LG Nexus 5.Īll in all, RocketCake can help any user come up with a beautiful interactive website without too much hassle.As the pandemic increases in both magnitude and duration, entities are experiencing conditions often associated with a general economic downturn.
Preview the generated output on multiple screen sizesĪ nifty function of this utility is that you can preview the result at any time in your default browser by simply clicking a single button. Inserting other objects is equally simple when using RocketCake, so you can add and personalize containers, styled buttons, navigation menus, image galleries, and slideshows, along with tables, YouTube videos, Flash or HTML5 multimedia content.ĭepending on the element’s type, you can edit numerous parameters, thus making sure the output matches your expectations. You can assign a tooltip text, alter the background mode and border, as well as modify the position, size and alignment. If you want to add an image to your newly-designed website, you only need to browse to its location and make sure it is JPG, BMP, GIF or PNG. You can easily choose the type of element you want to insert, then customize it with only a few mouse clicks.
The GUI (graphical user interface) is meant to be as intuitive as possible, so as to encourage even novices to design an interactive website. Alternatively, you can start a new project from scratch and experiment as you go along. To begin with, the utility offers several templates that you can tamper with to discover all the features. If programming is not among your skills, there are many dedicated applications that can come in handy, such as RocketCake. Having a beautiful website is one of the ways you can attract online visitors, no matter if you are selling complex products or you are keeping a personal blog.
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