Archive
Page 142 of 198
Commission Regulation (EU) No 574/2010 amends IFRS 1 and IFRS 7
The Commission Regulation (EU) No 574/2010 of 30 June 2010, published in the Official Journal of the European Union L 166 on 1 July 2010, amends IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters.
OIC’s comment on ED Reporting Entity and on ED Financial Instruments: Amortised cost and impairment
The OIC’s comment letter on IASB ED An improved Conceptual Framework for financial reporting: the reporting entity in reply to EFRAG’s draft comment letter and on IASB ED Financial Instruments: Amortised cost and impairment are now available.
IASB issues ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements and ED Revenue from contracts with Customers
The IASB has published for public comment: – further enhancements to a disclosure proposal on Level 3 fair value measurements that formed part of the IASB’s exposure draft Fair Value Measurement published in May 2009.
Commission Regulation (EU) No 550/2010 amends IFRS 1
The Commission Regulation (EU) No 550/2010 of 23 June 2010, published in the Official Jounal of the European Union L 157 on 24 June 2010, amends IFRS 1 Additional Exemptions for First-time Adopters.
Application guidance No 5 “I bilanci di liquidazione delle imprese IAS compliant” published
The Executive Board of the OIC has published the Application guidance No 5 “I bilanci di liquidazione delle imprese IAS compliant”.