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IFRS for SMEs Update - June 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 issues amendments to IAS 16 and IAS 41 for bearer plants

| Tags: IFRS, IFRS (IASB)

The amendments change the financial reporting for bearer plants, such as grape vines, rubber trees and oil palms. Mer

IASB Update - June 2014

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 17-19 June 2014 at the IASB offices in London, UK. 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

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

IFRIC Update - May 2014

| Tags: IFRS, IFRS (IASB)

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

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

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