Cartas enviadas ao IASB

(GTT 120) – Climate-related and Other Uncertainties in the Financial Statements. Proposed illustrative examples
Idioma da carta: espanhol.
Data: 28/11/2024

(GTT 119) – Amendments to IFRS 19 – Subsidiaries without Public Accountability: Disclosures (the “ED”)
Idioma da carta: espanhol.
Data: 15/11/2024

(GTT 118) – Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21
Idioma da carta: espanhol.
Data: 22/11/2024

Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Guarantees Issued on Obligations of Other Entities (NIC 37)
Idioma da carta: espanhol.
Data: 15/11/2024

Grupo de Trabajo Permanente ESAL – IFR4NPO
CIPFA/PG/2024/3
Idioma da carta: espanhol.
Data: 16/09/2024

(GTT 117) – Contracts for Renewable Electricity – Proposed amendments to IFRS 9 and IFRS 7
Idioma da carta: espanhol.
Data: 07/08/2024

(GTT 116) – Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
Idioma da carta:
Data: 31/07/2024

(GTT 115) – Business Combinations — Disclosures, Goodwill and Impairment. Proposed amendments to IFRS 3 and IAS 36
Idioma da carta:
Data: 15/07/2024

(GTT 114) – Exposure Draft IASB/ED/2023/5 – Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1
Idioma da carta: espanhol.
Data: 29/03/2024

Grupo de Trabajo Permanente ESAL – IFR4NPO
CIPFA/ED/2023/2
Idioma da carta: espanhol.
Data: 15/03/2024

Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8)
Idioma da carta: espanhol.
Data: 05/02/2024

Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Climate-related Commitments (IAS 37)(NIC 37)
Idioma da carta: espanhol.
Data: 05/02/2024

(GTT 113) – Exposure Draft: Annual Improvements—Volume 11
Idioma da carta: inglês.
Data: 11/12/2023

(GTT 112) – Exposure Draft: International Tax Reform—Pillar Two Model Rules. Proposed amendments to the IFRS for SMEs Standard
Idioma da carta: espanhol.
Data: 17/07/2023

(GTT 111) – Request for Information – Post-implementation Review IFRS 15 Revenue from Contracts with Customers
Idioma da carta: espanhol.
Data: 27/10/2023

(GTT 110) – Request for Information — Post-implementation Review IFRS 9 Financial Instruments – Impairment
Idioma da carta: espanhol.
Data: 27/09/2023

(GTT 109) – Exposure Draft IASB/ED/2023/2 – Amendments to the Classification and Measurement of Financial Instruments – Proposed amendments to IFRS 9 and IFRS 7
Idioma da carta: espanhol.
Data: 18/07/2023

(GTT 108) – International Tax Reform—Pillar Two Model Rules – Proposed amendments to IAS 12
Idioma da carta: inglês.
Data: 10/03/2023

(GTT 107) – Exposure Draft IASB/ED/2022/1􀍴Third edition of the IFRS for SMEs Accounting StandardEs 
Idioma da carta: espanhol.
Data: 07/03/2023