| 000 | 02246nam a22002537a 4500 | ||
|---|---|---|---|
| 003 | arcduce | ||
| 005 | 20190730111348.0 | ||
| 007 | ta | ||
| 008 | 150521s2006 uk_||||| |||| 00| 0 eng d | ||
| 020 | _a1905590075 | ||
| 040 |
_aarcduce _carcduce |
||
| 082 | 0 |
_221 _a657.70218 |
|
| 110 | 2 |
_94264 _aJunta de Normas Internacionales de Contabilidad |
|
| 245 | 1 | 0 |
_aExposure draft of proposed amendments to IAS 32 financial instruments : _bpresentation and IAS 1 presentation of financial statements / _cInternational Accounting Standards Board. |
| 246 | 1 | 0 | _aFinancial instruments puttable at fair value and obligations arising on liquidation. |
| 260 |
_aLondon : _bIASCF, _c2006 |
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| 300 | _a53 p. | ||
| 520 | 3 | _aThe 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. | |
| 650 | 4 |
_aINSTRUMENTOS FINANCIEROS _94638 |
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| 653 | 4 | _aACTIVOS FINANCIEROS | |
| 856 | 4 | _uhttp://www.efrag.org/files/ProjectDocuments/Other%20projects/ED%20Amendments%20to%20IAS%2032%20puttable%20instruments.pdf | |
| 942 |
_2ddc _cDOCU _jF 657.70218 J 18137 |
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| 945 |
_aBEA _c2015-05-22 |
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| 999 |
_c24463 _d24463 |
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