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Commission Regulation (EU) No 2015/2113 adopts Amendments to IAS 16 and IAS 41 – Agriculture: Bearer Plants

The Commission Regulation (EU) No 2015/2113, published in the Official Journal of the European Union L 306 on 24 November 2015, adopts Amendments to IAS 16 Property, Plant and Equipment and IAS 41 Agriculture entitled Agriculture: Bearer Plants. The IASB decided that plants, which are used solely to grow produce over several periods, known as bearer plants, should be accounted for in the same way as property,...

D.Lgs. 18 agosto 2015, n. 139

Decreto Legislativo 18 agosto 2015, n. 139 “Attuazione della direttiva 2013/34/UE relativa ai bilanci d’esercizio, ai bilanci consolidati e alle relative relazioni di talune tipologie di imprese, recante modifica della direttiva 2006/43/CE e abrogazione delle direttive 78/660/CEE e 83/349/CEE, per la parte relativa alla disciplina del bilancio di esercizio e di quello consolidato per le...

Commission Regulations (EU) No 2015/28 and 2015/29

The Commission Regulation (EU) No 2015/28 and the Commission Regulation (EU) No 2015/29 of 17 December 2014, published in the Official Journal of the European Union L 5 on 9 January 2015, adopt, respectively, the Annual Improvements to International Reporting Standards 2010-2012 Cycle and   Amendments to IAS 19 – Defined Benefit Plans: Employee Contributions. Each company shall apply the amendments, at the...

Commission Regulation (EU) No 1361/2014 of 18 December 2014

The Commission Regulation (EU) No 1361/2014 of 18 December 2014, published in the Official Journal of the European Union L 365 on 19 December 2014, adopts the Annual Improvements to International Reporting Standards 2011-2013 Cycle. The objective of the annual improvements is to address non-urgent, but necessary issues discussed by the IASB during the project cycle that began in 2011 on areas of inconsistency in...

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014

The Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, published in the Official Journal of the European Union L 330 on 15 November 2014, amends Council Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.