Toutes actualites EN normes internationales

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Statement of conclusions of the ANC on French commercial property leases

16 février 2018

Statement of conclusions of the ANC on the existence of an option to renew as well as on the enforceable period and on the non-cancellable period of French commercial property leases from an accounting standpoint in the context of the implementation of international standards relating to leases.

ANC's comments on IFRS-IC tentative decisions in November 2017

30 janvier 2018

ANC's comments on IFRS-IC tentative decisions in September  2017 relating to :
IFRS15 – Revenue from Contracts with Customers - Revenue recognition in a real estate contract that includes the transfer of land
IFRS 9 - Financial instruments and IAS 1 - Presentation of financial statements – Presentation of interest revenue for particular financial instruments

The College of ANC publishes its answer to IASB and EFRAG on its Discussion Paper

15 janvier 2018

The College of ANC publishes its answer to IASB and EFRAG on the Exposure Draft (ED/2017/6) –  Definition of Material – Proposed amendments to IAS 1 and IAS 8 (September 2017)

EFRAG has published a summary report - Outreach event on 'Better Communication'

21 septembre 2017

EFRAG has published a summary report on the joint outreach event on 'Better Communication' organised together with the Autorité des Normes Comptables (the ANC) and the IASB, in Paris on 6 September 2017.

EFRAG Preliminary Consultation

07 décembre 2016

The College of the ANC answers to the EFRAG Preliminary Consultation Document published in October 2016 and related to IFRS 16 “Leases”

Answer to the consultation paper from the EBA

24 octobre 2016

The College of the ANC publishes its answer to the consultation paper from the European Banking Authority, dated July 26TH 2016, related to "Draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses”

Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

10 février 2016

The College of the ANC publishes its answer to IASB on its Exposure Draft ED/2015/08 «Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts».
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