The IASB intends to amend the disclosure requirements in IAS 36 Impairment of Assets with regard to the measurement of the recoverable amount of impaired assets that were made as a consequence of issuing IFRS 13 Fair Value Measurement in May 2011.
EFRAG’s Final Comment Letter on the IASB’s ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets
25 de marzo de 2013 | Actualidad
← EFRAG's comment letter to the IASB on the transition from IAS 39 to IFRS 9 for macro-hedging practices
EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to participate in a field-test on how the transition from IAS 39 to the new IFRS 9 requirements will affect classification and measurement of financial assets →