martes, 10 de diciembre de 2019

Desde IFRS Alert

December IASB meeting papers and agenda available International Accounting Standards Board Financial Instruments with Characteristics of Equity 2019 Comprehensive Review of the IFRS for SMEs Standard Subsidiaries that are SMEs Accounting Policies and Accounting Estimates Amendments to IFRS 17 Insurance Contracts Onerous Contracts—Cost of Fulfilling a Contract Updating a Reference to the Conceptual Framework (Amendments to IFRS 3) IBOR 2 Business Combinations under Common Control

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