Consultation of European Commission on IFRS for SMEs

The European Commission has launched a consultation on the IFRS for SMEs, published by the IASB last July. The document is open for comment until 12 March 2010. It is available on the European Commission...

IASB publishes the IFRS 9

The IASB has published the IFRS on the classification and measurement of financial assets. Publication of the IFRS represents the completion of the first part of a three-part project to replace IAS 39...

IASB issues ED Financial Instruments: Amortised Cost and Impairment

The IASB has published for public comment an exposure draft on the amortised cost measurement and impairment of financial instruments. The proposals form the second part of a three-part project to replace...

IASB publishes IAS 24 revised

The IASB has issued a revised version of IAS 24 Related Party Disclosures that simplifies the disclosure requirements for government-related entities and clarifies the definition of a related party. The...

“Guida operativa per la gestione contabile delle regole sulla distribuzione di utili e riserve” published

The Executive Board of the OIC has published the “Guida operativa per la gestione contabile delle regole sulla distribuzione di utili e riserve ai sensi del D.Lgs. 28 febbraio 2005, n°...
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