Risultati Ricerca

Commission Regulation (EU) No 1375/2013 adopts Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39)

The Commission Regulation (EU) No 1375/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39 Financial Instruments: Recognition and Measurement). The objective of the amendments is to provide relief in situations where a derivative, which has been designated as a hedging...

Commission Regulation (EU) No 1375/2013 of 19 December 2013

The Commission Regulation (EU) No 1375/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39 Financial Instruments: Recognition and Measurement). The objective of the amendments is to provide relief in situations where a derivative, which has been designated as a hedging...

Commission Regulation (EU) No 1374/2013 of 19 December 2013

The Commission Regulation (EU) No 1374/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36 Impairment of Assets). The objective of the amendments is to clarify that the scope of the disclosures of information about the recoverable amount of assets, where that amount is based...

Commission Regulation (EU) No 1374/2013 adopts Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)

The Commission Regulation (EU) No 1374/2013 of 19 December 2013, published in the Official Journal of the European Union L 346 on 20 December 2013, adopts Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36 Impairment of Assets). The objective of the amendments is to clarify that the scope of the disclosures of information about the recoverable amount of assets, where that amount is based...

IASB concludes 2010–2012 & 2011–2013 Annual Improvements Cycles

The IASB issued Annual Improvements to IFRSs 2010–2012 Cycle and Annual Improvements to IFRSs 2011–2013 Cycle. Please find herewith attached the press release.