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IASB Update - March 2015

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 17-19 March 2015 at the IASB offices in London, UK. Mer

IASB Investor Update - March 2015

| Tags: IFRS, IFRS (IASB)

The IASB’s Investor Update highlights market-relevant accounting topics that could affect the companies that investors follow and shares information on the IASB’s standard-setting activities and insights from the ongoing dialogue with the investment community. Mer

IASB sets out practical effects of bringing leases onto the balance sheet

| Tags: IFRS, IFRS (IASB)

IASB is in the process of finalising a new IFRS that will require companies to bring leases onto the balance sheet. It has published a document outlining the likely practical effects of the new Leases Standard, as well as details on the similarities and differences between the IASB’s requirements and those of the US Financial Accounting Standards Board (FASB). Mer

IFRS for SMEs Update - February 2015

| 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 Leases Project Update

| Tags: IFRS, IFRS (IASB)

In the interests of providing feedback to stakeholders, the IASB staff have published a short Project Update: Definition of a Lease (February 2015). This document explains how a lease would be defined in the new Leases Standard based on the IASB’s decisions in redeliberations. Mer

IASB Update - February 2015

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 18-20 February 2015 at the IASB offices in London, UK. Mer

Recommendation to postpone the Endorsement Process on amendments to IFRS 10 and IAS 28

| Tags: IFRS, IFRS (IASB)

EFRAG has recommended to the European Commission to postpone the endorsement process on the amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture until the IASB’s project on Elimination of gains or losses arising from transactions between an entity and its associate or joint venture is completed. Mer

IASB publishes proposals to clarify the way in which liabilities are classified

| Tags: IFRS, IFRS (IASB)

IASB has published for public comment the Exposure Draft Classification of Liabilities (Proposed amendments to IAS 1Presentasjon av finansregnskapPresentation of Financial Statements), which clarifies how entities classify debt, particularly when it is coming up for renewal. Mer

IFRIC Update - January 2015

| Tags: IFRS, IFRS (IASB)

The January 2015 IFRS Interpretations Committee Update (IFRIC Update) has been published. Mer

IFRS for SMEs Update - January 2015

| 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

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