INSIGHTS INTO IFRS SUPPLEMENTARY INFORMATION

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Transcription:

INSIGHTS INTO IFRS SUPPLEMENTARY INFORMATION 10 th Edition 2013/14

SUPPLEMENTARY INFORMATION TO INSIGHTS INTO IFRS 2013/14 (10 TH EDITION) DETAILED TABLE OF CONCORDANCE FOR CHAPTERS 2.4 FAIR VALUE MEASUREMENT, 3.13 INCOME TAXES AND 4.4 EMPLOYEE BENEFITS Chapters 2.4 Fair value measurement, 3.13 Income taxes and 4.4 Employee benefits have been restructured in the tenth edition. This table shows where paragraphs in chapters 2.4A, 3.13 and 4.4 that were included in the ninth edition have moved. This table is provided as supplementary information to a printed version of Insights into IFRS 2013/14 (10 th Edition). 2.4A.10.10 20 2.4.20.10 20 2.4A.10.30 40 2.4.30.10 30 2.4A.20.10 2.4A.20.20 2.4.50.10 2.4A.20.30 2.4A.20.40 2.4.100.10 2.4A.20.50 2.4A.20.60 2.4.90.10 2.4A.20.70 2.4.340.10 2.4A.30.10 20 2.4.50.20 30 2.4A.40.10 50 2.4.60.10 110 2.4A.50.10 2.4A.50.20 30 2.4.70.10 20 2.4A.50.40 50 2.4A.60.10 2.4.90.20 2.4A.60.20 2.4.90.30 2.4A.70.10 70 2.4.100.10 100 2.4A.80.10 70 2.4.110.10 100 2.4A.100 2.4.360 2.4A.110 2.4.370 2.4A.120.10 20 2.4.380.10 30 2.4A.130 2.4.390 2.4A.140.10 70 2.4.400.10 80 2.4A.150 2.4.410 2.4A.160.10 20 2.4.320.10 20 2.4A.160.30 2.4.320.40 2.4A.160.40 2.4.320.30 2.4A.160.50 80 2.4.320.60 100 2.4A.170 2.4A.180.10 2.4.420.10 2.4A.190 2.4A.200.10 30 2.4.430.10 40 2.4A.200.40 80 2.4.430.60 100 2.4A.200.85 2.4.430.110 120 2.4A.200.90 2.4.430.50 2.4A.210 2.4.440 2.4A.220.10 2.4.450.10 2.4A.230 2.4.460 2.4A.240 2.4.470 2.4A.250.10 2.4A.250.20 7.6.25.70 2.4A.270.10 60 2.4.340.10 110 2.4A.280.10 40 2.4.350.10 40 2.4A.280.50 2.4.350.50 70 2.4A.300.10 40 2.4.130.10 70 2.4A.310.10 30 2.4.140.10 40 2.4A.320 2.4.150 2.4A.330.10 40 2.4.160.10 40 2.4A.340 2.4.170 2.4A.350 2.4.180 2.4A.360.10 2.4.190.10 2.4A.370.10 2.4.200.10 2.4A.380.10 20 2.4.210.10 20 2.4A.390 2.4.260 2.4A.400 2.4.270 2.4A.410.10 2.4.280.10 20 2.4A.410.20 2.4.280.50 2.4A.410.30 2.4.280.70 90, 150 170 2.4A.410.40 2.4.280.180 2.4A.410.50 2.4.280.100 2.4A.410.60 2.4.280.130 140 2.4A.410.70 2.4.280.190 2.4A.420.10 40 2.4.290.10 40 2.4A.420.50 70 2.4.290.70 100 2.4A.420.80 2.4.290.130 2.4A.430 2.4.300 2.4A.440.10 50 2.4.230.10 50 2.4A.450.10 20 2.4.240.10 20 2.4A.450.30 2.4.240.50 2.4A.450.40 2.4.240.100 S2

Supplementary information to Insights into IFRS 2013/14 (10 th Edition) 2.4A.450.50 2.4.240.90 2.4A.460.10 20 2.4.250.10 30 2.4A.470.10 40 2.4.480.10 60 2.4A.470.50 2.4.480.70, 50.40 2.4A.470.60 80 2.4.480.90 110 2.4A.480.10 2.4.500.10 2.4A.480.20 2.4.490.30, 510.10 2.4A.490.10 2.4.520.10 2.4A.490.20 2.4.530.20 2.4A.500.10 30 2.4.510.20 40 2.4A.510.10 2.4.530.10 2.4A.510.20 2.4.530.30 2.4A.510.30 2.4.530.110 2.4A.510.40 50 2.4.530.90 100 2.4A.510.60 2.4A.520.10 30 2.4.550.10 20 3.13.10.10 3.13.30.10 3.13.10.13 20 3.13.30.30 50 3.13.10.30 3.13.30.20, 40.20 3.13.10.40 3.13.40.20 30 3.13.10.45 3.13.40.110 120 3.13.10.50 3.13.40.40 60 3.13.10.55 3.13.40.10 3.13.10.56 58 3.13.40.70 100 3.13.10.60 80 3.13.40.130 150 3.13.10.90 3.13.40.160, 230 3.13.10.100 135 3.13.40.170 220 3.13.15.10 3.13.50.10 20, 70.10 3.13.15.20 30 3.13.70.20 30 3.13.15.35 3.13.750.20 30 3.13.15.40 45 3.13.70.40 50 3.13.15.50 60 3.13.1220.10 20 3.13.20.10 3.13.80.10 3.13.30.10 40 3.13.110.10 80 3.13.30.50 100 3.13.160.20 100 3.13.40 50 3.13.90 100 3.13.60.10 3.13.140.10 3.13.60.20 40 3.13.150.10 50 3.13.70 3.13.120 3.13.80 3.13.180 3.13.90 3.13.320 3.13.100.10 20 3.13.320.30 50 3.13.110.10 3.13.210.10 3.13.110.60 120 3.13.210.30 110 3.13.120 130 3.13.220 230 3.13.150.10 3.13.240.10 3.13.150.15 3.13.240.20, 40 60 3.13.150.25 3.13.240.30 3.13.150.30 3.13.240.70 3.13.160 3.13.250 3.13.170.10 3.13.330.10 3.13.170.20 3.13.210.20, 80 3.13.170.30 50 3.13.330.20 40 3.13.180 3.13.340 3.13.190 3.13.360 3.13.200 3.13.370 3.13.210.10 63 3.13.350.10 70 3.13.210.70 3.13.350.90 3.13.210.80 3.13.350.80 3.13.210.90 3.13.640.90 3.13.220.10 3.13.380.10 3.13.220.20 3.13.470.10 3.13.230.10 20 3.13.390.20 50 3.13.240 290 3.13.400 460 3.13.300 3.13.490 3.13.310 3.13.480 3.13.320 3.13.500 3.13.330 340 3.13.750 760 3.13.350 3.13.510 3.13.370.02 04 3.13.610.10 20 3.13.370.06 08 3.13.530.20 30 3.13.370.10 3.13.530.10 3.13.370.20 3.13.560.60 3.13.370.30 3.13.590.90 3.13.370.40 50 3.13.530.40 60 3.13.380.10 40 3.13.540.10 30 3.13.380.100 3.13.540.70 3.13.385.05 30 3.13.560.10 50 3.13.390.10 20 3.13.570.10 20 3.13.390.22 50 3.13.570.80 140 3.13.395 3.13.580 3.13.400 3.13.590 3.13.410 3.13.740 3.13.420 423 3.13.770 780 3.13.427 3.13.1190 3.13.430 3.13.550 3.13.455 460 3.13.620 630 3.13.470 3.13.650 3.13.500 3.13.1130 3.13.505 3.13.1120 3.13.510 550 3.13.260 300 3.13.560 3.13.310 S3

Supplementary information to Insights into IFRS 2013/14 (10 th Edition) 3.13.570 3.13.170 3.13.575 3.13.1200 3.13.580 3.13.660 3.13.595 620 3.13.680 720 3.13.630 3.13.790 3.13.632 634 3.13.810 830 3.13.635 3.13.800 3.13.640 665 3.13.1150 1180 3.13.667 3.13.1210 3.13.680 3.13.850 3.13.690 700 3.13.990 1000 3.13.710 3.13.930 3.13.720 3.13.880 3.13.730 3.13.950 3.13.740 3.13.850 3.13.760 3.13.860 3.13.770 3.13.910 3.13.780 790 3.13.890 900 3.13.800 3.13.970 3.13.810 3.13.940 3.13.820 3.13.1040 3.13.830 3.13.1020 3.13.840 3.13.1030 3.13.850 3.13.1050 3.13.860 3.13.1090 3.13.880 3.13.1070 3.13.890 3.13.1080 3.13.900 3.13.1110 3.13.1000 3.13.640 3.13.1010 3.13.1230 4.4.21 25 4.4.40 60 4.4.27 4.4.30 4.4.28 4.4.70 4.4.29.10 4.4.10.50 4.4.30.10 4.4.1230.10 4.4.40 90 4.4.1250 1300 4.4.95 4.4.100.10 4.4.100.25 30 4.4.100.30 40 4.4.110 4.4.120 4.4.120.10 60 4.4.130.10 60 4.4.120.70 4.4.1180.40 4.4.120.80 4.4.130.70 4.4.130 4.4.150 4.4.140 4.4.110 4.4.150.10 30 4.4.170.10 30 4.4.150.40 70 4.4.180.10 40 4.4.150.80 4.4.152 156 4.4.160.05 4.4.200.10 4.4.160.10 4.4.200.10 4.4.160.15 4.4.200.30 4.4.160.20 4.4.210.10 4.4.165.10 4.4.170.10 40 4.4.210.10 40 4.4.170.50 4.4.180 190 4.4.220 240 4.4.200 4.4.140 4.4.210 4.4.250 4.4.220.10 4.4.250.10 4.4.230 240 4.4.270 280 4.4.250.10 4.4.260.10 4.4.250.20 4.4.270.20 4.4.260 4.4.300 4.4.265 4.4.310 4.4.270.10 30 4.4.390.10 30 4.4.270.40 70 4.4.400.10 40 4.4.270.71 77 4.4.400.50 90 4.4.270.80 4.4.430.30 4.4.272 4.4.274.10 4.4.500.10 4.4.276.10 4.4.980.30 50 4.4.278.10 4.4.460.10 4.4.278.20 4.4.490.10 4.4.280.10 20 4.4.410.20 30 4.4.280.30 4.4.280.40 4.4.440.10 4.4.282 4.4.284.10 4.4.450.10 4.4.286 4.4.288.10 4.4.440.10 4.4.290.10 20 4.4.430.10 20 4.4.290.30 4.4.300.10 4.4.510.10 4.4.300.20 4.4.520.10 4.4.300.30 60 4.4.530.10 30 4.4.305.10 40 4.4.540.10 40 4.4.305.50 4.4.520.20 4.4.310 4.4.320.10 4.4.470.10 4.4.330.10 4.4.350.10 4.4.330.15 4.4.360.10 S4

Supplementary information to Insights into IFRS 2013/14 (10 th Edition) 4.4.330.20 30 4.4.350.20 30 4.4.330.40 4.4.340 4.4.350 360 4.4.550 560 4.4.370.10 20 4.4.370.30 4.4.560.30 4.4.380 395 4.4.570 590 4.4.400.10 20 4.4.600.10 20 4.4.400.30 4.4.400.40 50 4.4.600.30 40 4.4.405 410 4.4.610 620 4.4.415 4.4.420 4.4.320 4.4.430 4.4.630 4.4.440 4.4.820 4.4.450.10 4.4.450.20 4.4.830.20 4.4.460 4.4.860 4.4.470 4.4.480.10 40 4.4.480.50 4.4.1000.10 4.4.480.60 4.4.483 487 4.4.490 4.4.960 4.4.500.10 4.4.500.20 30 4.4.1020.10 20 4.4.510 590 4.4.600.10 39 4.4.880.20 70 4.4.600.40 50 4.4.600.60 4.4.880.80 4.4.610.10 20 4.4.620.10 34 4.4.620.35 4.4.900.70 4.4.620.40 4.4.625.10 4.4.625.20 4.4.900.10 4.4.625.30 4.4.630 4.4.640 4.4.650 4.4.1010 4.4.660.10 4.4.660.20 30 4.4.690.30 40 4.4.660.40 50 4.4.670 4.4.710 4.4.680 4.4.690 4.4.720 4.4.695.10 17 4.4.740.10 60 4.4.700 4.4.700 4.4.710 4.4.720 4.4.760 4.4.730 4.4.740.10 30 4.4.780.10 30 4.4.740.40 4.4.790.20 4.4.745.10 4.4.745.20 25 4.4.750.10 20 4.4.745.30 4.4.790.10 4.4.747.10 4.4.800.10 4.4.747.20 30 4.4.750 4.4.755 4.4.810 4.4.756 758 4.4.759.10 4.4.759.20 4.4.940.20 4.4.760.10 4.4.950.10 4.4.760.20 4.4.1040.10 4.4.765 4.4.770 4.4.1170 4.4.780.10 30 4.4.1180.10 30 4.4.780.40 50 4.4.790 4.4.650 4.4.790.10 30 4.4.660.10 30 4.4.800 4.4.810 4.4.660 4.4.810.10 20 4.4.670.10 20 4.4.820 4.4.680 4.4.830 4.4.1200 4.4.840.10 70 4.4.640.10 70 4.4.840.80 90 4.4.840.95 4.4.640.80 4.4.850 4.4.840 4.4.860 4.4.1210 4.4.870 4.4.330 4.4.880 4.4.890.10 20 4.4.890.25 4.4.920.50 60 4.4.890.30 33 4.4.890.35 4.4.920.70 4.4.890.36 50 4.4.900.10 4.4.930.10 4.4.900.20 30 4.4.900.30 60 4.4.900.40 60 4.4.900.70 4.4.930.20 S5

Supplementary information to Insights into IFRS 2013/14 (10 th Edition) 4.4.910 918 4.4.920.10 4.4.1030.10 4.4.920.20 4.4.920.30 4.4.1030.20 4.4.940.10 30 4.4.1050.10 30 4.4.950.10 15 4.4.160.10 20 4.4.950.20 4.4.190.10 4.4.950.25 4.4.160.30 4.4.950.30 40 4.4.190.20 4.4.950.50 4.4.160.40 4.4.960 965 4.4.970 4.4.1310 4.4.980.10 4.4.980.20 28 4.4.1320.40 70 4.4.980.29 4.4.980.30 40 4.4.1320.80 90 4.4.990.10 4.4.990.11 4.4.1410.10 4.4.990.15 20 4.4.990.30 60 4.4.1340.30 60 4.4.1000 4.4.1420 4.4.1010 4.4.1330 4.4.1020.10 40 4.4.1350.10 50 4.4.1020.50 60 4.4.1360.10 20 4.4.1020.70 75 4.4.1370.10 30 4.4.1020.80 4.4.1380.10 4.4.1020.90 100 4.4.1390.10 20 4.4.1020.110 180 4.4.1400.10 90 4.4.1030 4.4.1040.10 20 4.4.1450.20 30 4.4.1040.30 4.4.1050.10 4.4.1450.10 4.4.1050.20 4.4.1050.30 35 4.4.1450.120 130 4.4.1050.40 4.4.1050.45 50 4.4.1450.140 150 4.4.1060.10 30 4.4.1060.40 4.4.1460.40 4.4.1060.50 70 4.4.1070 4.4.1080.10 20 4.4.1084.10 20 4.4.1450.40 50 4.4.1084.30 4.4.1450.60 70 4.4.1086.10 20 4.4.1460.10 20 4.4.1088.10 4.4.1470.10 4.4.1090 1097 4.4.1490 1510 4.4.1097 4.4.1098.10 20 4.4.1510.30 40 4.4.1110.10 20 4.4.1090.10 20 4.4.1110.30 4.4.290.10 4.4.1110.40 4.4.1430.10 4.4.1120.10 4.4.1120.20 4.4.1080.10 4.4.1130 1135 4.4.1140 4.4.1120 4.4.1150 4.4.1110 4.4.1160 S6

The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International. Publication name: Insights into IFRS: Supplementary Information Publication number: N/A Publication date: September 2013 KPMG International Standards Group is part of KPMG IFRG Limited. KPMG International Cooperative ( KPMG International ) is a Swiss entity that serves as a coordinating entity for a network of independent firms operating under the KPMG name. KPMG International provides no audit or other client services. Such services are provided solely by member firms of KPMG International (including sublicensees and subsidiaries) in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any other member firm, nor does KPMG International have any such authority to obligate or bind KPMG International or any other member firm, in any manner whatsoever. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International.

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