Risultati Ricerca

Commission Regulations (EU) No 2015/28 and 2015/29

The Commission Regulation (EU) No 2015/28 and the Commission Regulation (EU) No 2015/29 of 17 December 2014, published in the Official Journal of the European Union L 5 on 9 January 2015, adopt, respectively, the Annual Improvements to International Reporting Standards 2010-2012 Cycle and   Amendments to IAS 19 – Defined Benefit Plans: Employee Contributions. Each company shall apply the amendments, at the...

Commission Regulation (EU) No 1361/2014 of 18 December 2014

The Commission Regulation (EU) No 1361/2014 of 18 December 2014, published in the Official Journal of the European Union L 365 on 19 December 2014, adopts the Annual Improvements to International Reporting Standards 2011-2013 Cycle. The objective of the annual improvements is to address non-urgent, but necessary issues discussed by the IASB during the project cycle that began in 2011 on areas of inconsistency in...

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014

The Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, published in the Official Journal of the European Union L 330 on 15 November 2014, amends Council Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.

Directive 2014/95/UE regarding disclosure of non-financial and diversity information

The Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 has been published in the Official Journal of the European Union L 330 on 15 November 2014. It amends Council Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and...

IASB issues Annual Improvements to IFRSs 2012-2014 Cycle

The IASB issued Annual Improvements to IFRSs 2012-2014 Cycle. Annual Improvements to IFRSs 2012–2014 Cycle is a series of amendments to IFRSs in response to issues raised during the 2012-2014 cycle for annual improvements. These amendments result from proposals that were contained in the Exposure Draft Proposed amendments to IFRS, Annual Improvements to IFRSs 2012–2014 Cycle, published in December 2013. The...