Noticias IFRS

"Respuestas al IASB"

Respuestas enviadas al IASB

Año 2021

Tópico Fecha
1 ED/2021/2 - Covid-19-Related Rent Concessions beyond 30 June 2021 25 de febrero
2 ED/2020/4  - Lease Liability in a Sale and Leaseback 19 de marzo
3 Tentative Agenda Decision of the IFRS Interpretations Committee - Preparation of Financial Statements when an Entity is No Longer a Going Concern 19 de marzo
4 Tentative Agenda Decision of the IFRS Interpretations Committee - Costs Necessary to Sell Inventories 19 de marzo
5 Request for Information – Post Implementation Review of IFRS 10, Consolidated Financial Statements, IFRS 11, Joint Arrangements, and 12, Disclosure of Interests in Other Entities 3 de mayo
6 Tentative Agenda Decision of the IFRS Interpretations Committee - Non-refundable Value-added Tax on Lease Payments 24 de mayo
7 Tentative Agenda Decision of the IFRS Interpretations Committee - Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition  24 de mayo
8 ED/2021/1 - Regulatory Assets and Regulatory Liabilities 29 de julio
9 DP/2020/2 -Business Combinations under Common Control 25 de agosto
10 Request for Information - Third Agenda Consultation 27 de septiembre
11 Exposure Draft - Practice Statement on Management Commentary 18 de noviembre
12 Tentative Agenda Decisions - Demand Deposits with Restrictions on Use (IAS 7), y Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9) 24 de noviembre
13 Request for comments - Reintroduction of the amortization of goodwill 20 de diciembre