February 2017 5 . They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. September 2020 ... Each illustrative example deals with a specific, independent and unrelated fact pattern and is therefore not intended to reconcile to the other examples or the September 2020 guide. Illustrative Examples December 2019 Includes a comparison of proposals with requirements in IAS 1 Presentation of Financial Statements General Presentation and Disclosures Comments to be received by 30 September 2020 Comment deadline changed from 30 June 2020 because of the covid-19 pandemic. endstream endobj 671 0 obj <> endobj 672 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 673 0 obj <>stream The corporation is a lessee in most of its leases but also acts as a lessor occasionally, and owns a property that it classifies as investment property. An entity, a software developer, enters into a contract with a customer to transfer the following: Software licence; Installation service (includes changing the web screen for each user); Software updates; and Technical support for 2 years. Illustrative examples to accompany IFRS 13 Fair Value Measurement. These Illustrative Examples accompany IFRS 17 Insurance Contracts (issued May 2017; see separate booklet) and are issued by the International Accounting Standards Board (the Board). These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. practical examples of implementing key elements of IFRS. Illustrative examples. Contents. This publication outlines the key features of IFRS 3 and provides illustrative examples to assist readers in applying the standard. 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