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Rate-regulated activities

comments to be received by 20 November 2009

  • International accounting standards board

Il principio substance over form

profili contabili, civilistici e tributari

Fair value measurement

comments to be received by 28 September 2009

  • International accounting standards board

Scegliere i principi contabili internazionali [+]

convenienza, procedura e problematiche del passaggio agli IFRS

  • Fradeani, Andrea

L'informativa di settore nel modello IAS/IFRS

profili teorici ed evidenze empiriche

  • Lucchese, Manuela

Discount rate for employee benefits

proposed amendments to IAS 19 : comments to be received by 30 September 2009 : exposure draft

  • International accounting standards board

Classification of rights issues [+]

proposed amendment to IAS 32 : comments to be received by 7 September 2009 : exposure draft

  • International accounting standards board

International accounting standard 24

related party disclosures

  • International accounting standards board

Proposals for enhanced public accountability

September 2009 : comments to be received by 30 November 2009

  • International accounting standards board

XBRL e informativa aziendale

traiettorie, innovazioni e sfide

Severe hyperinflation

exposure draft : proposed amendments to IFRS 1 : comments to be received by 30 November 2010

  • International accounting standards board

The conceptual framework for financial reporting 2010

  • International accounting standards board

Disclosures

transfers of financial assets. amendments to IFRS 7

  • International accounting standards board

Measurement uncertainty analysis disclosure for fair value measurements

limited re-exposure of proposed disclosure : comments to be received by 7 September 2010

  • International accounting standards board

Revenue from contracts with customers

comments to be received by 22 October 2010

  • International accounting standards board

Changes for enhanced public accountability and stakeholder engagement

report of the IASC Foundation Trustees on part 2 of their Constitution Review

  • International accounting standards committee foundation

Fair value option for financial liabilities

exposure draft : comments to be received by 16 July 2010

  • International accounting standards board

Defined benefit plans

proposed amendments to IAS 19 Employee Benefits : comments to be received by 6 September 2010

  • International accounting standards board