Risultati Ricerca

Third issue of the Conceptual Framework newsletter

EFRAG, ANC, ASCG, FRC and OIC have released the third issue of their Conceptual Framework newsletter. The third issue of the newsletter summarises the tentative decisions reached at the March 2013 IASB meeting regarding the content of the forthcoming Discussion Paper. In addition, the newsletter summarises some initial views expressed by National Standard Setters in the EFRAG CFSS meeting of 3 April 2013...

OIC, the National Standard Setters ANC, ASCG, FRC and EFRAG launch a field-test on the IASB’s expected credit losses model for financial instruments

On 7 March 2013, the IASB issued the Exposure Draft (ED) Financial Instruments: Expected Credit Losses. Under the proposed impairment requirements, entities will be required to recognise, measure and disclose expected credit losses in their portfolios of financial assets that are measured at amortised cost and FV-OCI, certain loan commitments and financial guarantee contracts, as well as trade receivables and...

OIC and the National Standard Setters of France, Germany and the UK jointly with EFRAG publish three 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 publish three Bulletins in relation to the revision of the IFRS Conceptual Framework The national standard-setters of France, Germany, Italy and the United Kingdom jointly with EFRAG have agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual...

Commission Regulation (EU) No 313/2013 of 4 April 2013

The Commission Regulation (EU) No 313/2013 of 5 April 2013, published in the Official Journal of the European Union L 95 on 4 April 2013, adopts Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12). The objective of the amendments is to clarify the IASB’s intention when first issuing the transition guidance in IFRS 10. The amendments also provide additional transition...

Commission Regulation (EU) No 313/2013 adopts Transition Guidance (Amendments to IFRS 10, 11, and 12).

The Commission Regulation (EU) No 313/2013 of 5 April 2013, published in the Official Journal of the European Union L 95 on 4 April 2013, adopts Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12). The objective of the amendments is to clarify the IASB’s intention when first issuing the transition guidance in IFRS 10. The amendments also provide additional transition...