IASB amendments to IFRS 4 to address different effective ...

IASB issues amendments to IFRS 4 to address the different effective dates of IFRS 9 and IFRS 17 Insurance Accounting Alert September 2016 What you need to know

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Examiner’s report - ACCA Global

Examiner’s report – P2 June 2017 2 The treatment of associates and joint ventures/arrangements can be asked in most group questions. The identification and accounting for associates is a regular examination topic and candidates generally do well in this

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I REGULAMENTOS - cnc.min-financas.pt

Artigo 3.o O presente regulamento entra em vigor no terceiro dia seguinte ao da sua publicação no Jornal Oficial da União Europeia. O presente regulamento é obrigatório em todos os seus elementos e directamente aplicável em

IAS 36 Impairment testing: practical issues

2 IAS 36 Impairment testing: practical issues Introduction IAS 36 Impairment of Assets (the standard) sets out the procedures that entities must apply to ensure that their assets are carried at no more than the amounts expected to be recovered through the use or

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