Ias ABI BlueBook n.42 del 15 dicembre 2008


Editore
Bancaria Editrice
Anno
2008
Disponibilità
Disponibile
Prezzo Copertina € 30,00
IVA assolta dall'editore

Documento IAS ABI n. 60 - 3 dicembre 2008

Progetto IASB: determinazione del fair value in mercati illiquidi

Sommario

Premessa

Allegati
Allegato 1: Press Release - IASB publishes educational guidance on the application of fair value measurement when markets became inactive
Allegato 2: FASB staff position
Allegato 3: Press Release - IASB staff position on SEC-FASB clarification on fair value accounting
Allegato 4: Press Release - IASB announces next steps in response to credit crisis
Allegato 5: Press Release - IASB provides update on applying fair value in inactive markets
Allegato 6: CEBS, CESR and CEIOPS publish a joint statement on the latest developments in accounting
Allegato 7: Using judgement to measure the fair value of financial instruments when markets are no longer active
Allegato 8: IASB Expert Advisory Panel
Allegato 9: Accounting standards: Commission welcomes IASB guidance on the application of fair value measurement when markets become inactive
Allegato 10: Press Statement - CESR welcomes IASB's guidance on measuring and disclosing the fair value of financial instruments in non-active markets
Allegato 11: Consultative Document - Supervisory guidance for assessing banks' financial instrument fair value practices
Allegato 12: Report on issues regarding the valuation of complex and illiquid financial instruments
Allegato 13: CESR statement - Fair value measurement and related disclosures of financial instruments in illiquid markets

Documento IAS ABI n. 61 - 9 dicembre 2008

Riclassificazione degli strumenti finanziari: consultazione dell'EFRAG sulle modifiche allo IAS 39 pubblicate dallo IASB il 27 novembre 2008

Sommario

Premessa

Allegati
Allegato 1: Invitation to comment on EFRAG'S assessments of the amendment to IAS 39 and IFRS 7 'Reclassification of financial assets - Effective Date and Transition'
Allegato 2: Reclassification of Financial Assets - Effective Date and Transition