Revue réglementaire et juridique (23 au 29 nov)
Réglementaire
International
The International Accounting Standards Board (IASB) published for public comment an exposure draft on the amortised cost measurement and impairment of financial instruments. The proposals form the second part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, to be known as IFRS 9 Financial Instruments. >> [...]
Focus on transparency
KPMG a publié ce mois une analyse des tendances relatives à la publications des états financiers et l’utilisation des normes IFRS en particulier.
Focus on transparency
Focus on transparency aims to shed light on the areas that European financial institutions have found most challenging in presenting and disclosing financial information.
The survey benchmarks public information for 17 [...]

















