EFRAG issues final endorsement advice and effects study report on the amendments to IAS 36 and IAS 39
Posted by mostafa on 15 July, 2013
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The European Financial Reporting Advisory Group (EFRAG) has submitted to the European Commission its endorsement advice letter and effects study report on the amendments to IAS 36 regarding recoverable amount disclosures for non-financial assets and the amendments to IAS 39 regarding novations of derivatives.