IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
GPTKB entity
Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
IAS 30
|
| gptkbp:appliesTo |
banks
similar financial institutions |
| gptkbp:effectiveUntil |
2007
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:purpose |
prescribe appropriate presentation and disclosure standards for banks and similar financial institutions
|
| gptkbp:replacedBy |
gptkb:IFRS_7_Financial_Instruments:_Disclosures
|
| gptkbp:requiresDisclosureOf |
operating expenses
earnings per share related party transactions minority interests fair value of each class of financial asset and liability auditors' remuneration contingencies and commitments directors' emoluments extraordinary items general banking risks income from dealing securities income from fees and commissions income from foreign exchange income from interest income from other operating activities losses on loans and advances maturities of assets and liabilities movements in provisions for losses profit or loss from ordinary activities tax expense concentration of assets, liabilities, and off-balance-sheet items |
| gptkbp:status |
superseded
|
| gptkbp:bfsParent |
gptkb:IFRS_7_Financial_Instruments:_Disclosures
|
| gptkbp:bfsLayer |
6
|