News

Consultation of European Commission on IFRS for SMEs

The European Commission has launched a consultation on the IFRS for SMEs, published by the IASB last July. The document is open for comment until 12 March 2010. It is available on the European Commission website.

IASB publishes the IFRS 9

The IASB has published the IFRS on the classification and measurement of financial assets. Publication of the IFRS represents the completion of the first part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard – IFRS 9 Financial Instruments. The effective date for mandatory adoption of IFRS 9 Financial Instruments is 1 January 2013, early adoption...

IASB issues ED Financial Instruments: Amortised Cost and Impairment

The IASB has published for public comment an exposure draft on the amortised cost measurement and impairment of financial instruments. The proposals form the second part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, to be known as IFRS 9 Financial Instruments. The proposals in the exposure draft Financial Instruments: Amortised Cost and Impairment...

IASB publishes IAS 24 revised

The IASB has issued a revised version of IAS 24 Related Party Disclosures that simplifies the disclosure requirements for government-related entities and clarifies the definition of a related party. The revised standard is effective for annual periods beginning on or after 1 January 2011, with earlier application permitted. Please find the press release herewith attached.

“Guida operativa per la gestione contabile delle regole sulla distribuzione di utili e riserve” published

The Executive Board of the OIC has published the “Guida operativa per la gestione contabile delle regole sulla distribuzione di utili e riserve ai sensi del D.Lgs. 28 febbraio 2005, n° 38.”

IASB publishes Amendment to IAS 32 Classification of Rights Issues

In data odierna, lo IASB ha pubblicato l’Amendment to IAS 32 Classification of Rights Issues. La modifica sarà applicabile a partire dai bilanci degli esercizi con inizio dal 1° febbraio 2010, è tuttavia consentita un’applicazione anticipata. Si allega il comunicato stampa.

OIC’s comment on ED Discount rate for Employee Benefits

Si pubblicano i commenti che l’OIC ha inviato all’EFRAG sullo IASB ED of Proposed Amendments to IAS 19 – Discount rate for Employee Benefits. Analoghe considerazioni sono state inviate anche allo IASB. Si allega il documento.

OIC’s comment on IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments

Si pubblicano i commenti che l’OIC ha inviato all’EFRAG in merito all’IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments. Analoghe considerazioni sono state inviate anche all’IFRIC. Si allega il documento.