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OIC’s comment on IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments
Si pubblicano i commenti che l’OIC ha inviato all’EFRAG in merito all’IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments.
OIC’s comment on ED Fair value measurement
Si pubblicano i commenti che l’OIC ha inviato all’EFRAG sullo IASB ED Fair value measurement.
Commission Regulation (EC) No 839/2009 amends IAS 39
The Commission Regulation (EC) No 839/2009 of 15 September 2009, published in the Official Journal of the European Union L 244 on 16 September 2009, amends IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items.
UE Regulation 2009/824 amends the IAS 39 and the IFRS 7
The Commission Regulation (EC) No 824/2009 of 9 September 2009, published in the Official Journal of the European Union L239 on 10 September 2009, amends the IAS 39 and the IFRS 7 Reclassification of Financial Assets — Effective Date and Transition.