IASB

International Accounting Standards Board

Les textes antérieurs à 2009 sont consultables sur l’ancien site à l’adresse suivante :
http://www.cnc.bercy.gouv.fr/directions_services/CNCompta/textes_officiels.htm

4 décembre 2009 - Exposure Draft ED/2009/11 Improvements to IFRSs
3 décembre 2009 - Exposure Draft ED/2009/8 Rate- regulated activities
2 octobre 2009 - Exposure Draft ED/2009/10 Discount rate for Employee Benefits
1er octobre 2009 - Exposure Draft Fair Value Measurement
4 septembre 2009 - Exposure Draft "Financial instrument : classification and measurement"
4 septembre 2009 - DP "Credit Risk In Liability Measurement"
4 septembre 2009 - DP "Request for Information (Expected Loss Model) Impairment of Financial Assets : Expected Cash Flow Approach"
2 septembre 2009 - Exposure Draft ED/2009/9 Classification of rights issues proposed amendments to IAS 39 "Derecognition - proposed amendments to IAS 32
28 juillet 2009 - Exposure Draft "Derecognition - proposed amendments to IAS 39 and IFRS 7"
21 juillet 2009 - Exposure Draft ED/2009/02 Income Tax
16 juillet 2009 - Réponse au Discussion Paper Leases
19 juin 2009 - Discussion paper "Preliminary Views on Revenue Recognition in Contracts with Customers"
21 avril 2009 - Request for views on Proposed FASB Amendments on Fair Value Measurement and to Impairment Requirements for Certain Investments in Debt and Equity Securities
10 avril 2009 - Financial statements presentation discussion paper
20 mars 2009 - Exposure Draft ED 10 Consolidated Financial Statements
18 mars 2009 - Exposure Draft of proposed amendments to IAS 24
27 janvier 2009 - Exposure Draft of Proposed Amendments to IFRS 5 discontinued Operations
21 janvier 2009 - Exposure Draft of Proposed Amendments to IFRIC 9 and IAS 39 "Embedded Derivatives"
15 janvier 2009 - Exposure Draft of Proposed Amendments to IFRS 7 " Investments in Debt Instruments"

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Last modified: 03/01/2010 02:44 PM