Atualize-se sobre o encontro das comissões do FASB e do IASB

Atualize seus conhecimentos. Os membros do board do US Financial Accounting Standards Board (FASB) estiveram reunidos com o board do IASB em Londres entre os dias 14 e 16 de setembro para discutir sobre os temas abaixo. Leiam os principais resultados do encontro:

§         Annual improvements

§   Asset and liability offsetting

§         Emissions trading schemes

§        Fair value measurement

§        Fair value option for financial liabilities

§       Financial instruments: hedge accounting

§       Financial instruments: impairment

§       Financial instruments with characteristics of equity

I

     IFRS Interpretations Committee - IFRS 2 Share-based Payment - Vesting and non-vesting conditions

§  I  IFRS Interpretations Committee - Put on non-controlling interests

§  I  IFRS Interpretations Committee - update from last meeting

§   Liabilities - IFRS to replace IAS 37 Provisions, Contingent Liabilities and Contingent Assets

§       Management commentary

§       Post-employment benefits

Rate-regulated activities