2 March 2012
A seguito delle richieste ricevute di prorogare il termine per rispondere alla consultazione avviata dall’OIC in vista dell’endorsement dell’IFRS 10, IFRS 11, IFRS 12 e degli amendments allo...
29 February 2012
Nel maggio 2011 lo IASB pubblica l’IFRS 10Â Consolidation, l’IFRS 11Â Joint Arrangements e l’IFRS 12Â Disclosure of Interests in Other Entities (di seguito, gli standard).
Al fine di...
20 February 2012
Lo scorso maggio lo IASB ha pubblicato l’IFRS 10 Consolidation, l’IFRS 11 Joint Arrangements, l’IFRS 12 Disclosure of Interests in Other Entities ed emendamenti allo IAS 27 e IAS 28. Tali principi...
16 February 2012
The definition of the paths to follow in the process of recording and measurement of donations in the annual accounts – this is the aim of the second accounting principle on not-for-profit entities drawn...