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Embedded derivatives [+]

proposed amendments to IFRIC 9 and IAS 39 : comments to be received by 21 January 2009 : exposure draft

  • International accounting standards board

Studi di settore

  • Perli, Federica

Investments in debt instruments

proposed amendments to IFRS 7 : comments to be received by 15 January 2009 : exposure draft

  • International accounting standards board

Exposure draft [+]

limited exemption from comparative IFRS 7 disclosures for first-time adopters : proposed amendment to IFRS 1 : comments to be received by 29 December 2009

  • International accounting standards board

Severe hyperinflation and removal of fixed dates for first-time adopters

amendments to IFRS 1

  • International accounting standards board

Removal of fixed dates for first-time adopters

proposed amendments to IFRS 1 : comments to be received by 27 October 2010

  • International accounting standards board

Accounting

  • Jones, Michael John

Improvements to IFRSs [+]

  • International accounting standards board

An improved conceptual framework for financial reporting

exposure draft : comments to be received by 29 September 2008

  • International accounting standards board

Amendments to IAS 32 Financial instruments: presentation and IAS 1 Presentation of financial statements

puttable financial instruments and obligations arising on liquidation

  • International accounting standards board

Preliminary views on an improved conceptual framework for financial reporting [+]

the reporting entity : comments to be received by 29 September 2008

  • International accounting standards board

Financial accounting theory and analysis [+]

text and cases

  • Schroeder, Richard G.

Approcci prospettivo retrospettivo e prudenziale nella elaborazione dei paradigmi contabili

sviluppo scientifico e conflitti di paradigma

  • Palumbo, Riccardo 1971-