Exposure draft of proposed amendments to IAS 32 financial instruments : presentation and IAS 1 presentation of financial statements / International Accounting Standards Board.
Tipo de material: TextoDetalles de publicación: London : IASCF, 2006Descripción: 53 pISBN:- 1905590075
- Financial instruments puttable at fair value and obligations arising on liquidation [Parte del título]
- 21 657.70218
Tipo de ítem | Biblioteca actual | Signatura topográfica | Estado | Fecha de vencimiento | Código de barras | |
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Documento | Biblioteca Manuel Belgrano | F 657.70218 J 18137 (Navegar estantería(Abre debajo)) | Disponible | 18137 F |
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F 657.610603 S 16659 F Debates, Conferencias, participantes | F 657.61063 S 13663 F Memoria | F 657.7 Ch 18271 F Valor llave : | F 657.70218 J 18137 Exposure draft of proposed amendments to IAS 32 financial instruments : | F 657.70218 J 18173 Measurement bases for financial accounting : measurement on initial recognition (condensed version) / | F 657.720151 M 18405 F Microeconomic inventory adjustment and aggregate dynamics | F 657.730218 J 18138 Revised guidance on implementing IFRS 4 insurance contracts / |
The Exposure Draft results from the first stage (segment A) of the IASB�s project on performance reporting and, if confirmed, would bring IAS 1 largely into line with the equivalent US standard. The second stage is being undertaken jointly with the US Financial Accounting Standards Board (FASB), and includes a reconsideration of the presentation and display of information in the financial statements. The FASB and the IASB have established an advisory group (the Joint International Group) to provide advice to the boards in working towards a discussion paper.
The proposed amendments to IAS 1 are aimed at enabling entities to present more clearly the financial information, in particular income and expenses, that is already required to be presented in accordance with the IASB�s standards. Under the proposals an entity would present all income and expenses separately from changes in its equity that arise from transactions with its owners. Entities would have a choice of presenting income and expenses in a single statement or in two statements. An entity would also be required to include in its set of financial statements a statement showing its financial position (or balance sheet) at the beginning of the previous period.
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