Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
What are the impacts on the date of transition<br />
Retroactive<br />
application with<br />
restatement of<br />
prior periods,<br />
subject to the<br />
elective<br />
exemptions<br />
provided.<br />
Recognize and<br />
measure<br />
assets and<br />
liabilities in<br />
accordance with<br />
the new<br />
accounting<br />
framework as of<br />
the date of<br />
transition<br />
Understand<br />
exceptions &<br />
determine<br />
which<br />
elective<br />
exemptions<br />
to apply<br />
Disclosure<br />
requirements