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IASB pubblica l’ED Proposed Amendments to IAS 19 e l’ED Proposed Amendments to IFRS 3

Lo IASB ha emesso l’Exposure draft ” Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures”, i commenti dovranno pervenire entro il 31 luglio e l’Exposure draft “Proposed Amendments to IFRS 3 Business Combination: Combinations by Contract Alone or Involving Mutual Entities”.

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