Archive
Page 146 of 198
IASB publishes Amendment to IFRS 1 – Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
The IASB issued a minor amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards.
IASB issues ED of Proposed Amendments to IAS 37
The IASB has published for public comment an exposure draft of one section of a replacement for IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
Commission Regulation (EU) No 1293/2009 amends the IAS 32
The Commission Regulation (EU) No 1293/2009 of 23 December 2009, published in the Official Journal of the European Union L347 on 24 December 2009, amends IAS 32 Financial instruments: presentation – Classification of Rights Issues.
Draft application guidance on “I bilanci di liquidazione delle imprese IAS compliant” published for comment
The Executive Board of the OIC has published for comment the draft Application guidance “I bilanci di liquidazione delle imprese IAS compliant”.
02Application No. 2 Impairment e avviamento
Nelle sue Guide Operative sugli aspetti applicativi degli IAS/IFRS (la Guida 2 e la Guida 3), l’OIC si è anche soffermato sull’applicazione delle disposizioni per la rilevazione e l’informativa relative alla riduzione di valore delle attività.
Application IFRS No 2 “Impairment e avviamento” published
The Executive Board of the OIC published the IFRS Application No 2 “Impairment e avviamento”.