IFR Bulletin keskittyy kansainvälisen raportoinnin viimeisimpiin kehitysaskeliin. Lisää IFRS-aiheisia julkaisuja löytyy täältä.
IFR Bulletin 4 | 2021
In this issue:
IASB Publishes Exposure Draft - Regulatory Assets & Regulatory Liabilities
IASB has released the Exposure Draft of a new standardRegulatory Assets & Regulatory Liabilities.This standard would be intended to replace IFRS 14.
ACCOUNTING IMPACT
The proposed standard is intendedto provide better information to users by requiring entities subject to rate regulationto record regulatory assets and regulatory liabilitiesif certain criteria are met.
Pysy ajan tasalla BDO:n tapahtumista, uutisista ja julkaisuista
Please fill out the following form to access the download.