Pre-meeting summaries for the November 2021 IASB meeting: The IASB meets in London on Monday, Tuesday and Friday of the week beginning 15 November 2021. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decisi…
IAS
@DeloitteIFRS: Recordings of the IASB Research Forum: The IASB hosted its eighth Research Forum on 3 and 4 November 2021 as a virtual event. The meeting saw the presentation of nine academic papers as well as responses by academics and IASB members.
Recordings of the IASB Research Forum: The IASB hosted its eighth Research Forum on 3 and 4 November 2021 as a virtual event. The meeting saw the presentation of nine academic papers as well as responses by academics and IASB members. https://t.co/D2S7…
@DeloitteIFRS: IASB releases three webcasts on the reduced disclosure proposal: The IASB has released three webcasts on its Exposure Draft (ED), ‘Subsidiaries without Public Accountability: Disclosures’. The ED would permit eligible subsidiaries that are small and…
IASB releases three webcasts on the reduced disclosure proposal: The IASB has released three webcasts on its Exposure Draft (ED), ‘Subsidiaries without Public Accountability: Disclosures’. The ED would permit eligible subsidiaries that are small and… h…
@DeloitteIFRS: EFRAG draft comment letter on the request for information on the post-implementation review of IFRS 9: The EFRAG has issued a draft comment letter on the IASB’s request for information (RFI) seeking comments from stakeholders to identify whether the…
EFRAG draft comment letter on the request for information on the post-implementation review of IFRS 9: The EFRAG has issued a draft comment letter on the IASB’s request for information (RFI) seeking comments from stakeholders to identify whether the… h…
@DeloitteIFRS: EFRAG survey on reduced disclosures: In connection with the IASB exposure draft ‘Subsidiaries without Public Accountability: Disclosures’, the EFRAG has launched a survey seeking the input of preparers of financial statements (parents and subsidiaries)…
EFRAG survey on reduced disclosures: In connection with the IASB exposure draft ‘Subsidiaries without Public Accountability: Disclosures’, the EFRAG has launched a survey seeking the input of preparers of financial statements (parents and subsidiaries)…
@DeloitteIFRS: Agenda updated for the November IASB meeting: The IASB has updated the agenda for its November meeting by moving the session on the Third Agenda Consultation from Friday to Monday and moving the sessions on Dynamic Risk Management and the Second…
Agenda updated for the November IASB meeting: The IASB has updated the agenda for its November meeting by moving the session on the Third Agenda Consultation from Friday to Monday and moving the sessions on Dynamic Risk Management and the Second… https…
@DeloitteIFRS: IFRS on Point — October 2021: IFRS on Point highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.
IFRS on Point — October 2021: IFRS on Point highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month. https://t.co/00OmfK8pCr— Deloitte IFRS (@DeloitteIFRS) No…
@DeloitteIFRS: Agenda for the November 2021 IFRS Advisory Council meeting: An agenda has been released for the meeting of the IFRS Advisory Council that will be held by remote participation on 10 November 2021.
Agenda for the November 2021 IFRS Advisory Council meeting: An agenda has been released for the meeting of the IFRS Advisory Council that will be held by remote participation on 10 November 2021. https://t.co/cz9Q2CID79— Deloitte IFRS (@DeloitteIFRS) N…
@DeloitteIFRS: Summary of the October 2021 ASAF meeting now available: The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held via remote participation on 1 October 2021.
Summary of the October 2021 ASAF meeting now available: The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held via remote participation on 1 October 2021. https://t.co/XjZcME7bed— Deloitte IFRS (@Deloitte…
@DeloitteIFRS: IASB issues podcast on latest Board developments (October 2021): The IASB has released a podcast featuring IASB Chair Andreas Barckow and IASB Vice-Chair Sue Lloyd discussing deliberations at the Ocotber 2021 IASB meeting.
IASB issues podcast on latest Board developments (October 2021): The IASB has released a podcast featuring IASB Chair Andreas Barckow and IASB Vice-Chair Sue Lloyd discussing deliberations at the Ocotber 2021 IASB meeting. https://t.co/WTVstYvrvN— Delo…
Informații utile privind aplicarea IAS/IFRS – Standarde internaționale de contabilitate / raportare financiară
Societăţile comerciale cotate la BVB (piaţă reglementată) au obligaţia de a aplica Standardele Internaţionale de Raportare Financiară (IFRS – International Financial Reporting Standards) începând cu exerciţiul financiar al anului 2012. Potrivit OMFP 881/2012 din 25 iunie 2012 privind aplicarea de către societăţile comerciale ale căror valori mobiliare sunt admise la tranzacţionare pe o piaţă reglementată, […]
Standarde IFRS pentru IMM-uri | Ediția 2009
IFRS pentru IMM-uri – Standardul Internaţional de Raportare Financiară (IFRS®) pentru Întreprinderile Mici şi Mijlocii (IMM-uri) STANDARD IFRS pentru IMM-uri [168 pagini, romana, PDF] – Standard-IFRS-pentru-IMMuri-iul-2009 ALTE DOCUMENTE, SURSE: – Situaţii financiare ilustrative şi lista pentru prezentarea şi descrierea informaţiilor [PDF, 60 pagini, romana] – Bază pentru concluzii [PDF, 43 pagini, romana] – IFRS pentru IMM-uri […]
OMFP 907/2005 – Persoanele juridice care aplica reglementari contabile conforme cu Standardele Internationale de Raportare Financiara, respectiv reglementari contabile conforme cu directivele europene
ORDINUL nr. 907/2005 din 27 iunie 2005 privind aprobarea categoriilor de persoane juridice care aplica reglementari contabile conforme cu Standardele Internationale de Raportare Financiara, respectiv reglementari contabile conforme cu directivele europene 2006-06-12 – Modificat de OMFP 1121/2006 din 4 iulie 2006 privind aplicarea Standardelor Internationale de Raportare Financiara 2005-07-11 – Publicat in Monitorul Oficial nr. 597/11 […]