Risultati Ricerca

Commission Regulation (EU) No 1374/2013 of 19 December 2013

The Commission Regulation (EU) No 1374/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36 Impairment of Assets). The objective of the amendments is to clarify that the scope of the disclosures of information about the recoverable amount of assets, where that amount is based...

Commission Regulation (EU) No 1374/2013 adopts Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)

The Commission Regulation (EU) No 1374/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36 Impairment of Assets). The objective of the amendments is to clarify that the scope of the disclosures of information about the recoverable amount of assets, where that amount is based...

IASB concludes 2010–2012 & 2011–2013 Annual Improvements Cycles

The IASB issued Annual Improvements to IFRSs 2010–2012 Cycle and Annual Improvements to IFRSs 2011–2013 Cycle. Please find herewith attached the press release.

IASB issues the ED Annual Improvements to IFRSs 2012-2014 Cycle

The IASB published for public comment an Exposure Draft of five proposed amendments to four IFRSs under its annual improvements project. The ED Annual Improvements to IFRSs 2012-2014 Cycle is open for comments until 13 March...

Newsletter – November 2013

In questo numero:   IFRS Foundation – Riunione IASB – Riunione IFRS Interpretation Committee – Riunione IFRS Advisory Council – Documenti pubblicati   Unione Europea   EFRAG   OIC   Altri...