17 December 2014
The IASB is undertaking a project on Principles of Disclosure, with a view to incorporating IAS 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows and of IAS 8 Accounting policies, Changes...
11 December 2014
The requirements in International Financial Reporting Standards (IFRS), in particular in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, make a distinction between how an entity should...
5 December 2014
Il Collegio dei Fondatori dell’OIC ha approvato, in data 28 novembre 2014, alcune modifiche allo Statuto dell’OIC. Lo statuto è entrato immediatamente in vigore.
La revisione statutaria nasce...
2 December 2014
The Trustees of the IFRS Foundation welcomed the conclusions of a report prepared for them by an independent group of experts on how the IASB could strengthen how it assesses and reports the likely effects of...
28 November 2014
In data 21 Novembre 2014 si è tenuta la prima riunione del nuovo Board dell’EFRAG.
Con le delibere assunte nel corso di tale riunione si è completata la riforma dell’EFRAG, che vede un inserimento...