Como costo atribuido s lo ha considerado costo m s correcci n monetaria, no considerando lo establecido en IFRS1 sobre el valor razonable de las propiedades, ...
Giuseppe Scimone Raffaele Mazzeo KPMG Facolt di Economia Palermo 14 maggio 2003 Altri IAS di interesse oltre agli IAS 32&39 IFRS1 First time application ...
Change to pensions represents 70.3m and 7.6m of these adjustments respectively ... Pensions represent 76.8m of this adjustment offset by change to dividends, ...
Investment properties, IAS40. Revaluation optional, to P&L. Now available to long-leaseholds ... Finance costs other finance costs. x. Profit from operating ...
year ended 31 March 2005 10. six months ended 30 September 2005 11 ... the standard allows a first-time adopter to apply the standard to all business ...
Les stocks (sa : stock actif, sl : stock passif) sont sous-estim s car ils ne ... sym trie des comptes financiers (un actif financier est enregistr pour le m me ...
THE ECONOMIC IMPACT OF IFRS TRANSITIONAL AND LONGER-TERM ... RECITAL # 16 OF REGULATION (CE) 1606/2002 : ... Basis = Recital 16 of EU Regulation # 1606/2002 : ...
D pr ciation des actifs incorporels et des carts d'acquisition : couvert par point 12 du ... (f) actifs et passifs de filiales, d'entreprises associ es et de co-entreprises ; ...
IAS/IFRS and Basel 2: general context. 2. ABI: IAS Project and Basel Project ... and attenuate the potential volatility associated with the adoption of the ...
IFRS and Basel 2: the Italian experience Luca Giannini, ABI - Italian Banking Association Technical forms of the accounts of banks and companies in the financial ...
L'ann e 2003 en quelques chiffres. L'AMF cr e par la LSF du 1er ao t ... Recommandations comptables de la COB/AMF. Recommandations pour l' laboration des documents ...