The Commission Regulation (EU) No 662/2010 of 23 July 2010, published in the Official Journal of the European Union L193 on 24 July 2010, adopts IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.
Il presente documento tratta le novità introdotte dall’omologazione dell’interpretazione IFRIC 12 “Accordi per servizi in concessione”, che ha sensibilmente modificato il modo di contabilizzazione dei fatti aziendali per quelle imprese che operano in settori regolamentati da specifiche concessioni.
The Executive Board of the OIC has published the Application No 3 “IFRIC 12 – Accordi per servizi in concessione”.
The following Commission Regulations have been published in the Official Journal of the European Union L186 on 20 July 2010: – Commission Regulation (EU) No 632/2010 of 19 July 2010, adopting the new version of IAS 24 Related Party Disclosures.
The OIC’s comment letters on: – IASB ED Fair Value Option for Financial Liabilities, and – IASB ED An improved Conceptual Framework for financial reporting: the reporting entity are now available.
The OIC’s comment letter on: – IASB DP Extractive Activities, and – IASB ED Fair Value Oprion for Financial Liabilities in reply to EFRAG’s draft comment letter are now available.