Risultati Ricerca

OIC, the National Standard Setters ANC, ASCG, FRC and EFRAG invite companies to participate in an additional public consultation on lessee accounting

On 16 May 2013, the IASB issued the revised Exposure Draft Leases (the ED). After the comment period ended in September 2013, the IASB and the FASB (the Boards) started the re-deliberation process. In March 2014, the two Boards tentatively decided to support two different approaches for lessees. The IASB proposed a single model based on Type-A lease accounting. The FASB proposed a model that, based on IAS 17...

OIC comments on EFRAG draft endorsement advice on IASB Annual Improvements to IFRSs 2011-2013 Cycle

Newsletter – December 2013

In questo numero:   IFRS Foundation – Riunione IASB – Documenti pubblicati   Unione Europea   EFRAG   OIC   Altri aggiornamenti

Commission Regulation (EU) No 1375/2013 adopts Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39)

The Commission Regulation (EU) No 1375/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39 Financial Instruments: Recognition and Measurement). The objective of the amendments is to provide relief in situations where a derivative, which has been designated as a hedging...

Commission Regulation (EU) No 1375/2013 of 19 December 2013

The Commission Regulation (EU) No 1375/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39 Financial Instruments: Recognition and Measurement). The objective of the amendments is to provide relief in situations where a derivative, which has been designated as a hedging...