IFRS hírek - 2009. november

A hírek jelenleg csak angol nyelven érhetőek el.

• IASB issues ED ‘Financial instruments: Amortised cost and impairment’
  Implications of the impairment ED issued earlier this month.
• IAS 24 amended
  Details of the amendment to the standard on related-party disclosures, which relaxes disclosures of transactions between government-related entities and clarifies the related-party definition.
• IASB prepares to publish IAS 39 replacement
  Highlights of IASB chairman's speech to ECOFIN, outlining the features of the IAS 39 replacement.
• Cannon Street Press
  Summary of recent activity at the Board. This month: IASB to discuss convergence on FV measurement; IASB and FASB to align consolidation requirements; and IASB abandons draft amendment on discount rate for employee benefits.
• Beginners' guide: how to be an audit committee member
  A high-level look at the purpose and function of an audit committee and what makes a good audit committee member.
• IFRS in brief
  PricewaterhouseCoopers' newsletter that provides a snapshot view of the latest IFRS developments (attached). This month: impairment lessons learnt in the latest reporting cycle.
  
• IFRS news - 2009 november
• IFRS in brief - 2009 november

Ha további segítségre lenne szüksége IFRS kérdésekkel kapcsolatban kérjük, keressen meg minket az alábbi elérhetőségeken:

Info.ifrs@hu.pwc.com

Balázs Gábor
e-mail: gabor.balazs@hu.pwc.com
phone: (+36 ) 1 461-9534