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  • IPSASB отложил сроки по ряду стандартов
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IPSASB отложил сроки по ряду стандартов

Пандемия коронавируса вынудила многих разработчиков глобальных стандартов отложить сроки обязательного введения в действие ряда стандартов. Еще в июле Совет по МСФО принял решение отложить на год новый порядок разделения обязательств на краткосрочные и долгосрочные согласно IAS 1.
 
А Международный совет по стандартам финансовой отчетности для общественного сектора (IPSASB) в том же самом месяце – только выставлял свои предложения об отсрочке на обсуждение, но окончательного решения на тот момент еще не было.

Так, вследствие мировой пандемии коронавируса, до 1 января 2023 года переносятся сроки вступления в силу стандартов:

 

  • IPSAS 41 “Финансовые инструменты”
  • IPSAS 42 “Социальные выплаты”
  • Пакет изменений к IPSAS 36 по теме долгосрочных инвестиций в ассоциированные и совместные организации и к IPSAS 41 по теме досрочного погашения договорных обязательств с отрицательной компенсацией
  • Изменения к IPSAS 19 по теме коллективных и индивидуальных мер социальной помощи
  • Набор общих, менее масштабных улучшений к стандартам IPSAS за прошлый год.

 

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The date of publishing:

11 November /2020 07:59

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IPSAS | отсрочка | МСФО

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