Ifrs 10, the key issue of accounting and disclosure standards

Carlo Calandrini
Additional contact information
Carlo Calandrini: Organismo Italiano di Contabilità

BANCARIA, 2013, vol. 01, 66-74

Abstract: 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

JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.bancaria.it/en/ifrs-10-the-key-issue-of ... isclosure-standards/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:1:y:2013:m:january:p:66-74

Access Statistics for this article

BANCARIA is currently edited by Bancaria Editrice - the publisher of the Italian Banking Association

More articles in BANCARIA from Bancaria Editrice
Bibliographic data for series maintained by Francesco Emiliano Tani ().