miércoles, 14 de diciembre de 2016

Desde IFRS Alert

The 2017 IFRS®Standards (Blue Book) is now available to access online for subscribers through eIFRS Professional.

This is the only official edition of the consolidated text of the authoritative pronouncements as issued by the International Accounting Standards Board required for the financial year beginning on 1 January 2017.

What are the main changes in this edition?

  • Disclosure Initiative (Amendments to IAS 7);
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and
  • Annual Improvements to IFRS Standards 2014-2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities

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