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Q&A 35.1: Application of the undue cost or effort exemption when measuring fair value on transition to the IFRS for SMEs StandardQ&A 2017/12: Accounting for Financial Guarantee Contracts in Individual or Separate Financial Statements of IssuerQ&A 2012/04: Recycling of Cumulative Exchange Differences on Disposal of a SubsidiaryQ&A 2012/03: Fallback to IFRS 9 Financial InstrumentsQ&A 2012/02: Jurisdiction Requires Fallback to Full IFRSsQ&A 2012/01: Application of ‘Undue Cost or Effort’Q&A 2011/03: Interpretation of ‘Traded in a Public Market’ in Applying the IFRS for SMEsQ&A 2011/02: Entities That Typically Have Public AccountabilityQ&A 2011/01: Use of the IFRS for SMEs in Parent’s Separate Financial Statements
Q&A 35.1: Application of the undue cost or effort exemption when measuring fair value on transition to the IFRS for SMEs StandardQ&A 2017/12: Accounting for Financial Guarantee Contracts in Individual or Separate Financial Statements of IssuerQ&A 2012/04: Recycling of Cumulative Exchange Differences on Disposal of a SubsidiaryQ&A 2012/03: Fallback to IFRS 9 Financial InstrumentsQ&A 2012/02: Jurisdiction Requires Fallback to Full IFRSsQ&A 2012/01: Application of ‘Undue Cost or Effort’Q&A 2011/03: Interpretation of ‘Traded in a Public Market’ in Applying the IFRS for SMEsQ&A 2011/02: Entities That Typically Have Public AccountabilityQ&A 2011/01: Use of the IFRS for SMEs in Parent’s Separate Financial Statements