Ifrs 10, the key issue of accounting and disclosure standards

The new international account standards defined by Iasb (Ifrs 10 - Consolidated Financial Statements, Ifrs 11 - Joint Arrangements, Ifrs 12 - Disclosure of Interests in Other Entities, and Ias 27 - Separate Financial Statements) are part of a consolidation package that should improve the accounting and disclosure standards for off-balance sheet vehicles and will come into force in 2014

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Year of publication:	2013
Authors:	Calandrini, Carlo
Published in:	BANCARIA. - Bancaria Editrice. - Vol. 01.2013, January
Publisher:	Bancaria Editrice

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Extent:	text/html
Type of publication:	Article
Classification:	M40 - Accounting and Auditing. General ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

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