12 April 2016

Pubblicata in consultazione la bozza del principio contabile sugli strumenti finanziari derivati

Pubblicata in consultazione la bozza del principio contabile sugli strumenti finanziari derivati
Nell’ambito del progetto di aggiornamento dei principi contabili nazionali, avviato a seguito delle disposizioni contenute nel decreto legislativo 139/2015 di recepimento della direttiva 34/2013/UE,...
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12 April 2016

IASB issues Clarifications to IFRS 15

IASB issues Clarifications to IFRS 15
The IASB has issued amendments to the Revenue Standard, IFRS 15 Revenue from Contracts with Customers, clarifying some requirements and providing additional transitional relief for companies that are...
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11 April 2016

EFRAG requests comments on its draft endorsement advice on Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)

EFRAG requests comments on its draft endorsement advice on Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
EFRAG is consulting on both its assessment of the IASB Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12) against the technical criteria in the EU and on its assessment of whether...
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11 April 2016

EFRAG requests comments on its draft endorsement advice on Disclosure Initiative – Amendments to IAS 7

EFRAG requests comments on its draft endorsement advice on Disclosure Initiative – Amendments to IAS 7
EFRAG is consulting on both its assessment of the IASB Disclosure Initiative – Amendments to IAS 7 against the technical criteria in the EU and on its assessment of whether the Amendments are conducive...
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4 April 2016

OIC comments on IASB ED IFRS Practice Statement: Application of Materiality to Financial Statements

OIC comments on IASB ED IFRS Practice Statement: Application of Materiality to Financial Statements
The OIC comment letter on IASB ED IFRS Practice Statement: Application of Materiality to Financial Statements is now available. Please find the document herewith attached.
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