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IFRS condensed: investment entities (amendments to IFRS 10, IFRS 12 and IAS 27)

Global - October 4 2013 Investment Entities creates an exception to consolidation for certain subsidiaries of investment entities, which is defined. An investment entity is…

IFRS condensed: clarification of acceptable methods of depreciation and amortization exposure draft (proposed amendments to IAS 16 and IAS 38)

Global - October 4 2013 The principle in IAS 16 Property, Plant, and Equipment and to IAS 38 Intangible Assets for recognizing depreciation and amortization respectively is…