Ranking of standards by the PMU
| Ranking | |
|---|---|
| 1 | IAS 12 Income Tax , paragraph 81(c) and 84 Insufficiently detailed tax rate reconciliations |
| 2 | IAS 36 Impairment of Assets, paragraphs 130-134 Insufficient information regarding impairment calculations |
| 3 | IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, paragraph 49 Correction of errors not reflected as such in a transparent manner |
| 4 | IFRS 13 Fair Value Measurement, paragraph 93 Lack of details regarding entity specific unobservable inputs used in valuation models |
| 5 | IAS 1 Presentation of Financial Statements, paragraphs 31, 117, 119 Accounting policies not entity specific or focussed on significant policies |
| 6 | IFRS 3 Business Combinations, paragraph B64(e) Factors in support of goodwill recognised in the current period not described in an entity-specific manner |
| 7 | IFRS 7 Financial instruments: Disclosures, paragraph 39(c) Incomprehensive liquidity risk disclosures |
| Ranking | |
|---|---|
| 1 | IAS 12 |
| 2 | IAS 36 |
| 3 | IAS 8 |
| 4 | IFRS 13 |
| 5 | IAS 1 |
| 6 | IFRS 3 |
| 7 | IFRS 7 |
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