IFRS hírek - 2010. október
A hírek jelenleg csak angol nyelven érhetőek el.
Supplement: 'IFRS by industry' - Banking and capital markets
Main edition
- Cannon Street Press
Summary of recent activity at the Board. This month: IFRS 1 amendment regarding severe hyperinflation.
- Deferred tax accounting for certain assets measured at fair value
Proposals that would reduce the deferred tax assets and liabilities recognised by entities in territories where the capital gains tax rate is different from the income tax rate.
- Is management ready for changes to lease accounting?
Overview of management's readiness for the changes that a new standard may bring, according to a PwC survey.
- Consolidation proposals to change definition of control
Key proposals in the IASB's staff draft of a new consolidation standard.
- IFRS news - October 2010.pdf
- IFRS news - October 2010 - supplement.pdf
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