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Endorsement Status Update

| Tags: IFRS

During its meeting on 20 June 2014, the Accounting Regulatory Committee (ARC) voted in favour of Amendments to IAS 19: Defined Benefit Plans: Employee Contributions (issued on 21 November 2013). Mer

EU har godkjent IFRIC 21 Avgifter

| Tags: IFRS

Formålet med IFRIC 21 er å veilede om regnskapsmessig behandling av avgifter som er omfattet av IAS 37, for å forbedre sammenlignbarheten av årsregnskap for brukerne. Mer

Endorsement Status Update

| Tags: IFRS

In the light of the endorsement of IFRIC 21: Levies and issuance of the draft endorsement advice letter on Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), EFRAG has updated the EFRAG Endorsement Status Report. Mer

The EU has adopted IFRIC 21 Levies

| Tags: IFRS

The objective of the IFRIC 21 is to provide guidance on the appropriate accounting treatment of levies that are within the scope of IAS 37, in order to increase the comparability of financial statements for users. Mer

IASB has published the Exposure Draft Investment Entities–Applying the Consolidation Exception

| Tags: IFRS, IFRS (IASB)

The proposed amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures are designed to clarify three issues about the application of the requirement for investment entities to measure subsidiaries at fair value instead of consolidating them. Mer

Endorsement Status Update

| Tags: IFRS

On 28 May 2014, the IASB issued IFRS 15: Revenue from Contracts with Customers. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB has issued converged Standard on revenue recognition

| Tags: IFRS, IFRS (IASB)

The Standard was issued by IASB and FASB and will improve the financial reporting of revenue and improve comparability of the top line in financial statements globally. Mer

The IASB's IFRS for SMEs Update - May 2014

| Tags: IFRS, IFRS (IASB)

The IASB's IFRS for SMEs Update is a staff summary of news relating to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Mer

IASB Update - May 2014

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 20-22 May 2014 at the IASB offices in London, UK. Mer

ESMA offentliggjør rapport om håndhevelsen av IFRS i 2013

| Tags: IFRS

Den europeiske verdipapirtilsynsmyndigheten ESMA (European Securities and Markets Authority) har offentliggjort den årlige rapporten om IFRS tilsynsaktiviteter i 2013. Mer

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