Synonyms that are in the dictionary are marked in green. Synonyms that are not in the dictionary are marked in red.
Antonyms that are in the dictionary are marked in green. Antonyms that are not in the dictionary are marked in red.
ASC 842 and IFRS 16 have brought about significant changes, ensuring that leases are accurately recognized and reported on the balance sheet.
Source: https://www.pensacolavoice.com/navigating-world-of-lease-accounting/
As per IFRS financial statements excluding impairment adjustments.
Source: https://investingnews.com/ero-copper-completes-us-111-million-bought-deal-financing/
For an explanation of these measures to related comparable financial information presented in the Consolidated Financial Statements prepared in accordance with IFRS, refer to the discussion below.
Non-IFRS measures do not have a standardized meaning under IFRS and may not be comparable to similar financial measures disclosed by other companies.
On August 2, MMC Norilsk Nickel : "Nornickel reports 1H 2023 interim consolidated IFRS financial results."
Rather, these measures are provided to complement IFRS measures in the analysis of Northland’s results of operations from management’s perspective.
Short-term deposits are included in the category “other current assets” in the IFRS consolidated statement of financial position as of December 31, 2022, but are considered by the Company as liquid and easily available.
Slide 20 presents the most recent information about iA favorable portioning under IFRS 9/17.
The Company's consolidated financial results for the two-month period ended are presented in accordance with International Financial Reporting Standards ("IFRS").
The Company uses other financial measures, the presentation of which is not meant to be a substitute for other subtotals or totals presented in accordance with IFRS, but rather should be evaluated in conjunction with such IFRS measures.
The Company uses other financial measures, the presentation of which is not meant to be a substitute for other subtotals or totals presented in accordance with IFRS, but rather should be evaluated in conjunction with such IFRS measures.
The IFRS measurement most comparable to FFO is profit (loss).
The non-IFRS measures have limitations as analytical tools and you should not consider them in isolation or as a substitute for an analysis of our results under IFRS as issued by the IAB.
The realized price measure is intended to provide additional information, and does not have any standardized definition under IFRS and should not be considered in isolation or as a substitute for measures of performance prepared in accordance with IFRS.
Source: https://investingnews.com/barrick-announces-new-share-buyback-program/
The realized price measure is intended to provide additional information, and does not have any standardized definition under IFRS and should not be considered in isolation or as a substitute for measures of performance prepared in accordance with IFRS.
Source: https://investingnews.com/barrick-announces-new-share-buyback-program/
"Total Cash Cost", "All-in Sustaining Cost", "All-in cost LOM", "C1", and "Free Cashflow" are not performance measures reported in accordance with International Financial Reporting Standards ("IFRS").
Turning now to IFRS 17. As we have said many times before, IFRS is not our primary reporting framework.
Turning now to IFRS 17. As we have said many times before, IFRS is not our primary reporting framework.
We just need to make sure that with IFRS 17, things do not move, not so the level and that the comparison, of course, is one that makes sense.
When then looking at our cash flow in the first quarter, the first note, again, is that the decrease in commodity prices and changes in the fair value of open hedges, it had a significant impact on our IFRS EBITDA, like I already said.