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Newsletter – May 2013

In questo numero: IFRS Foundation – Riunione IASB – Riunione IFRS Interpretation Committee – Documenti pubblicati EFRAG OIC

OIC and the National Standard Setters of France, Germany and the UK jointly with EFRAG publish two Bulletins in relation to the revision of the IFRS Conceptual Framework

The national standard setters of France, Germany, Italy and the UK jointly with EFRAG have published two further Bulletins to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual Framework. The two new Bulletins are: - The role of the business model in financial reporting. This Bulletin considers whether financial reporting based on the business model notion...

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013

The Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, published in the Official Journal of the European Union L 182 on 29 June 2013, on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and...

IASB publishes Guide for Micro-sized Entities Applying the IFRS for SMEs (2009 edition)

The IASB issued guidance to help micro-sized entities apply the IFRS for Small and Medium-sized Entities (IFRS for SMEs). Please find the press release herewith attached.

IASB issues ED Agriculture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41)

The IASB published for public comment an Exposure Draft of proposals to include bearer plants within the scope of IAS 16 Property, Plant and Equipment. The proposals are open for comment until 28 October 2013.