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L’IASB propose de modifier 11 normes comptables internationales |
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L’IASB propose de modifier 11 normes comptables internationales...
L’IASB (International accounting standards board) a publié, le 26 août 2009, un exposé sondage qui s’inscrit dans le cadre de son programme de révision et d’amélioration des normes comptables internationales et propose d’amender onze normes.
Il s’agit des normes :
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 3 Business Combinations
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 7 Financial Instruments: Disclosures
- IAS 1 Presentation of Financial Statements
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 27 Consolidated and Separate Financial Statements
- IAS 28 Investments in Associates
- IAS 34 Interim Financial Reporting
- IAS 40 Investment Property
- IFRIC 13 Customer Loyalty Programmes
IASB (http://www.iasb.org.uk), 26/08/2009
IASB, 26 août 2009, " IASB publishes proposals for amendments under its annual improvements project " :
http://www.iasb.org/
IASB, 26 août 2009, “ Exposure Draft: Improvements to IFRSs ” :
http://www.iasb.org |
