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IASB has issued an interim Standard, IFRS 14 Regulatory Deferral Accounts.

| Tags: IFRS, IFRS (IASB)

The aim of this interim Standard is to enhance the comparability of financial reporting by entities that are engaged in rate-regulated activities. Mer

Endorsement Status Update

| Tags: IFRS

EFRAG has issued its draft endorsement advice letters on Annual Improvements to IFRSs 2010–2012 Cycle and Annual Improvements to IFRSs 2011–2013 Cycle. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

Endorsement Status Update

| Tags: IFRS

EFRAG has issued its endorsement advice letter on Defined Benefit Plans: Employee Contributions (Amendments to IAS 19). In addition, the IASB has issued IFRS 14 Regulatory Deferral Accounts. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB Update - January 2014

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 21–23 January 2014 at the IASB offices in London, UK. Mer

Oppdatert veiledning pensjonsforutsetninger pr 31.12.2013

| Tags: IFRS, IFRS (IASB), Årsregnskap

Beregningsforutsetningene er oppdatert basert på markedssituasjonen pr. 31. desember 2013. Mer

IFRS for SMEs Update - December 2013

| 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

The EU has adopted the amendments to IAS 36 and IAS 39

| Tags: IFRS

The amendments are according to the commission regulations (EU) no. 1374/2013 and no. 1375/2013 of 19. December 2013 and have been incorporated in the affected standards. Mer

Endorsement Status Report Update

| Tags: IFRS

EFRAG has issued its draft endorsement advice letter on Defined Benefit Plans: Employee Contributions (Amendments to IAS 19). Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

EU har godkjent endringer i IAS 36 og IAS 39.

| Tags: IFRS

Endringene er beskrevet i kommisjonsforordningene (EU) nr. 1374/2013 og 1375/2013 av 19. desember 2013. Mer

Endorsement Status Report Update

| Tags: IFRS

In the light of the endorsement by the European Commission of the Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Assets (issued by the IASB on 29 May 2013) and the Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting (issued by the IASB on 27 June 2013), EFRAG has updated the EFRAG Endorsement Status Report. Mer

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