20 December 2010

IASB publishes “Amendments to IFRS 1″ and “Amendments to IAS 12″

IASB publishes “Amendments to IFRS 1″ and “Amendments to IAS 12″
The IASB has today issued: - Amendments to IAS 12 Income Taxes. It is effective from 1 January 2012. Earlier application is permitted. - two narrow amendments to IFRS 1 First-time Adoption of International...
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14 December 2010

OIC’s comment on IASB ED Lease

OIC’s comment on IASB ED Lease
The OIC’s comment letter on IASB ED Leases, in reply to EFRAG’s draft comment letter is now available. The same comments have been sent to the IASB. The document is...
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10 December 2010

IASB publishes ED Hedge Accounting

IASB publishes ED Hedge Accounting
The IASB published for public comment an exposure draft on the accounting for hedging activities. The exposure draft proposes requirements that will enable companies to reflect their risk management activities...
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8 December 2010

IASB publishes IFRS Practice Statement Management Commentary

IASB publishes IFRS Practice Statement Management Commentary
The IASB has today published an IFRS Practice Statement Management Commentary, a broad, non-binding framework for the presentation of narrative reporting to accompany financial statements prepared in...
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1 December 2010

Draft Applications “Impairment e avviamento” for banking and insurance sectors published for public comment

Draft Applications “Impairment e avviamento” for banking and insurance sectors published for public comment
The Executive Board has published for public comment the Application “Impairment e avviamento” for the banking sector and the Application “Impairment e avviamento” for the insurance...
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