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EU har publisert utkast til endringer i IAS 19

| Tags: IFRS

Europakommisjonen la 22.05.2014 frem et utkast til kommisjonsforordning som omhandler endringene i IAS 19. Utkastet finner du her både på dansk og engelsk. Mer

IFRIC Update - May 2014

| Tags: IFRS, IFRS (IASB)

The Interpretations Committee met in London on 13–14 May 2014. Mer

Endorsement Status Update

| Tags: IFRS

On 12 May 2014, the IASB issued Amendments to IAS 16 and IAS 38: Clarification of Acceptable Methods of Depreciation and Amortisation. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB publishes amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets

| Tags: IFRS, IFRS (IASB)

IAS 16 and IAS 38 both establish the principle for the basis of depreciation and amortisation as being the expected pattern of consumption of the future economic benefits of an asset. Mer

Endorsement Status Update

| Tags: IFRS

On 6 May 2014, the IASB issued Amendments to IFRS 11: Accounting for Acquisitions of Interests in Joint Operations. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB publishes amendments to IFRS 11 Joint Arrangements

| Tags: IFRS, IFRS (IASB)

The amendments add new guidance on how to account for the acquisition of an interest in a joint operation that constitutes a business and specify the appropriate accounting treatment for such acquisitions. Mer

IASB Update - April 2014

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 22-25 April 2014 at the IASB offices in London, UK. Mer

IFRS for SMEs Update - April 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 publishes Discussion Paper on accounting for macro hedging

| Tags: IFRS, IFRS (IASB)

IASB has published for public comment a Discussion Paper exploring an approach to better reflect entities’ dynamic risk management activities in their financial statements, otherwise known as macro hedging. Mer

IFRIC Update - March 2014

| Tags: IFRS, IFRS (IASB)

The Interpretations Committee met in London on 25 March 2014. Mer

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