25 July 2014
The IASB completed the final element of its comprehensive response to the financial crisis by issuing IFRS 9 Financial Instruments.
The new Standard will come into effect on 1 January 2018 with early...
22 July 2014
L’OIC, lo standard setter giapponese (ASBJ) e l’EFRAG hanno pubblicato il Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill”, al fine di...
1 July 2014
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...
26 June 2014
With regard to the project about the update of the national accounting standards, the final standards OIC 15 Crediti, OIC 20 Titoli di debito and OIC 21 Partecipazioni e azioni proprie are published. These...
16 June 2014
The Commission Regulation (EU) No 634/2014 of 13 June 2014, published in the Official Journal of the European Union L 175 on 14 June 2014, adopts the Interpretation IFRIC 21Levies.
This Interpretation...