miércoles, 25 de enero de 2017

Desde Inform News uk PWC

Accounting and corporate reporting
Exposure drafts
IASB has issued an exposure draft of annual improvements 2015-2017
This exposure draft contains proposed amendments to:
  • IAS 12, 'Income taxes', to clarify that an entity should account for all income tax consequences of dividends in the same way, regardless of how the tax arises.
  • IAS 23,'Borrowing costs', to clarify which borrowing costs are eligible for capitalisation as part of the cost of an asset in particular circumstances.
  • IAS 28,' Investments in associates and joint ventures', to clarify that an entity should apply IFRS 9,' Financial instruments', to long-term interests in an associate or joint venture to which it does not apply the equity method.
The deadline for comments is 12 April 2017.

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