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| NEWS |
| International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part C, Amendments to IFRS 9 and IFRS 7「Contracts Referencing Nature-dependent Electricity 」, Guarantee over a Derivative Contract (IFRS 9 Financial Instruments), Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments), Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements), Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments), Traditional Chinese Version, Now open for Comment (24 June 2025) |
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Taiwan Financial Reporting Standards Committee has completed its review process forInternational Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part C,
Amendments to IFRS 9 and IFRS 7「Contracts Referencing Nature-dependent Electricity 」,
Guarantee over a Derivative Contract (IFRS 9 Financial Instruments), Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments), Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements), Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments).
For translation quality, the translation draft is now open for comment until 30 June 2025. Please submit any comments
via email to tifrs@ardf.org.tw |
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