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18 reports · Keyword match · “Effective date and comparatives”
Ordina
Rilevanza Più recenti A–Z
Helleniq Energy
— · Greece
2025
2025 Annual Financial Report EN ↗
… 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 …
✓ Con assurance · EY, KPMG, PWC
Vai a pag.317 →
Cinkarna Celje Dd
— · Slovenia
2025
Word Template ↗
… 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 …
✓ Con assurance · EY, PWC
Vai a pag.214 →
Allegro.Eu
— · Luxembourg
2025
Allegro.Eu annual report 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 …
✓ Con assurance · EY, PWC, BDO
Vai a pag.227 →
Emak S.P.A.
— · Italy
2025
Emak S.P.A. annual report 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, …
✓ Con assurance · KPMG
Vai a pag.138 →pag.196 →
Wolters Kluwer Nv
— · Netherlands
2025
Wolters Kluwer Nv annual report 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 …
✓ Con assurance · KPMG, Deloitte, Bureau Veritas, SGS
Vai a pag.129 →
Deutsche Telekom AG
— · Germany
2025
Deutsche Telekom Annual Report 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 …
✓ Con assurance · EY, Deloitte
Vai a pag.325 →
Gr Sarantis Sa
— · Greece
2025
Gr Sarantis Sa annual report 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 …
✓ Con assurance · EY, KPMG, BDO
Vai a pag.186 →
Aspo Oyj
— · Finland
2025
Aspo Oyj annual report 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 …
✓ Con assurance · Deloitte
Vai a pag.155 →
Coca-Cola Europacific Partners Plc
— · United Kingdom
2025
2025 CCEP Annual Report ↗
… 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 …
✓ Con assurance · EY
Vai a pag.151 →
Quest Holdings Sa
— · Greece
2025
ΑΒΓ Α ↗
… 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 …
✓ Con assurance · KPMG, Deloitte, PWC
Vai a pag.244 →

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