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18 reports · Keyword match · “Effective date and comparatives”
Cementos Argos S.A.
Construction Materials · Colombia
2024
and comparatives. Broadcast Date of placement Deadline Effective rate Form of payment interest December 2024 March 2024 2009 issuance …
✓ Assured · BSI
Jump to p.238 →
Helleniq Energy
— · Greece
2025
effective for annual reporting periods beginning on or after January 1, 2027, with earlier application permitted. The amendments require translation from a non- hyperinflationary functional currency into a …
✓ Assured · EY, KPMG, PWC
Jump to p.317 →
Cinkarna Celje Dd
— · Slovenia
2025
date of the most recent statement of financial position. An entity with both functional and presentation currency in a hyperinflationary economy must restate comparatives of foreign operations that have a …
✓ Assured · EY, PWC
Jump to p.214 →
Allegro.Eu
— · Luxembourg
2025
effective margin for the purpose of calculating the discount factor is based on the exposure’s characteristics at measurement date. The majority of consumer loans are generated with the intention of being sold …
✓ Assured · EY, PWC, BDO
Jump to p.227 →
Emak S.P.A.
— · Italy
2025
comparatives) shall be translated at the closing rate at the most recent reporting date of the statement of financial position. The amendment also requires disclosure of the application of the changes and, …
✓ Assured · KPMG
Wolters Kluwer Nv
— · Netherlands
2025
date effective December 1, 2025. This ensures the results reflect our continuing operations and current employee population. 2 This was a new metric in 2024. Hence, no comparatives
✓ Assured · KPMG, Deloitte, Bureau Veritas, SGS
Jump to p.129 →
Deutsche Telekom AG
— · Germany
2025
effective September 30, 2025. The comparatives for the 2024 financial year have been adjusted retrospectively: from EUR 27.4 billion to EUR 26.2 billion (Germany) and from EUR 88.3 billion to EUR 89.5 …
✓ Assured · EY, Deloitte
Jump to p.325 →
Gr Sarantis Sa
— · Greece
2025
comparatives) using the closing rate at the latest reporting date. In addition, guidance is provided for a company with hyperinflationary functional and presentation currencies that has a foreign operation …
✓ Assured · EY, KPMG, BDO
Jump to p.186 →
Aspo Oyj
— · Finland
2025
comparatives) using the closing rate at the date of the most recent statement of financial position. In addition, when an entity with a functional and presentation currency that is the currency of a …
✓ Assured · Deloitte
Jump to p.155 →
Coca-Cola Europacific Partners Plc
— · United Kingdom
2025
and is in the process of determining the specific implications for its consolidated financial statements. IFRS 19 – Subsidiaries without Public Accountability: Disclosures (effective for annual periods beginning …
✓ Assured · EY
Jump to p.151 →
Quest Holdings Sa
— · Greece
2025
comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position. Previously, assets and liabilities were translated at the closing rate, but income …
✓ Assured · KPMG, Deloitte, PWC
Jump to p.244 →

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