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Endorsement Letters dell’EFRAG
L’Efrag ha pubblicato le “Endorsement Letters” in tema di: – IFRS 3 Business Combinations; – IFRS 4 Insurance Contracts; – IFRS 5 Non-current Assets for Sale and Discontinued Operations; – Adoption of amended IAS 36 Impairment of Assets and amended IAS 38 Intangible Assets.
IFRIC pubblica l’IFRIC 1
In data odierna l’International Financial Reporting Interpretations Committee (IFRIC) ha pubblicato Interpretation 1 “Changes in Existing Decommissioning, Restoration and Similar Liabilities”.
Approvata la bozza per commenti del Principio contabile OIC 1
Si pubblica la bozza per commenti del Principio contabile OIC 1 sulla riforma del diritto societario.