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IASB issues the ED Equity Method in Separate Financial Statements (Proposed amendments to IAS 27)

The IASB published for public comment Exposure Draft: Equity Method in Separate Financial Statements (Proposed amendments to IAS 27). The proposed amendments to IAS 27 would allow entities to use the equity method to account for investments in subsidiaries, joint ventures and associates in their separate (parent only) financial statements. The ED is open for comments until 3 February...

Newsletter OIC – September and October 2013

Si pubblicano le newsletter relative ai mesi di settembre e ottobre 2013. L’obiettivo è di informare sulle principali novità che attengono alla materia contabile. Per agevolare la lettura, il documento si presenta articolato in diverse sezioni, identificate in rosso. All’interno di ciascuna sezione si distinguono paragrafi e sottoparagrafi. Al fine di consentire a chi fosse interessato un approfondimento,...

Newsletter – October 2013

In questo numero: IFRS Foundation – Riunione IASB – Riunione dei Trustees – Documenti pubblicati Unione Europea EFRAG

Newsletter – September 2013

In questo numero: IFRS Foundation – Riunione IASB – Riunione IFRS Interpretation Committee – Riunione WSS – Riunione ASAF EFRAG Altri aggiornamenti

Commission Regulation (EU) No 1174/2013 adopts Investment Entities (Amendments to IFRS 10, 12, and to IAS 27)

The Commission Regulation (EU) No 1174/2013 of 20 November 2013, published in the Official Journal of the European Union L 312 on 21 November 2013, adopts Investment Entities (Amendments to International Financial Reporting Standards 10, 12, and to IAS 27). IFRS 10 Consolidated Financial Statements has been amended in order to better reflect the business model of investment entities. It requires that investment...