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Newsletter – September 2013

In questo numero: IFRS Foundation – Riunione IASB – Riunione IFRS Interpretation Committee – Riunione WSS – Riunione ASAF EFRAG Altri aggiornamenti

Commission Regulation (EU) No 1174/2013 adopts Investment Entities (Amendments to IFRS 10, 12, and to IAS 27)

The Commission Regulation (EU) No 1174/2013 of 20 November 2013, published in the Official Journal of the European Union L 312 on 21 November 2013, adopts Investment Entities (Amendments to International Financial Reporting Standards 10, 12, and to IAS 27). IFRS 10 Consolidated Financial Statements has been amended in order to better reflect the business model of investment entities. It requires that investment...

Commission Regulation (EU) No 1174/2013 of 20 November 2013

The Commission Regulation (EU) No 1174/2013 of 20 November 2013, published in the Official Journal of the European Union L 312 on 21 November 2013, adopts Investment Entities (Amendments to International Financial Reporting Standards 10, 12, and to IAS 27). IFRS 10 Consolidated Financial Statements has been amended in order to better reflect the business model of investment entities. It requires that investment...

Proactive Project on Conceptual Framework

EFRAG and the National Standard Setters of France (ANC), Germany (ASCG), Italy (OIC) and the UK (FRC) are collaborating to investigate aspects of the Conceptual Framework they believe are particularly significant to European constituents. The aim of this is to facilitate the participation of European constituents in this critical debate for the future of IFRS and to ensure ultimately that the revised conceptual...

IASB issues the ED Proposed Amendments to IFRS for SMEs

The IASB published for public comment an ED of proposed amendments to the IFRS for SMEs, which it developed based on its initial comprehensive review of the IFRS for SMEs. Most of the proposed amendments clarify existing requirements or add supporting guidance, rather than propose changes to the underlying requirements in the IFRS for SMEs. The ED is open for comments until 3 March 2014. Please find herewith...