Norma
17/07/2024
#182681

Annual Improvements to IFRS Accounting Standards—Gain or Loss on Derecognition (Amendments to IFRS 7)

Atualiza referência e terminologia no parágrafo B38 da IFRS 7 para alinhamento com IFRS 13.

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Temas

Contabilidade Bancária Demonstrações Financeiras Instrumentos Financeiros Mensuração e Valor Justo Mercado de Capitais

Veja também

Documento

Annual Improvements to IFRS Accounting Standards—Disclosure of Deferred Difference between Fair Value and Transaction Price (Amendments to Guidance on implementing IFRS 7)

Documento

Annual Improvements to IFRS Accounting Standards—Derecognition of Lease Liabilities (Amendments to IFRS 9)

Documento

Annual Improvements to IFRS Accounting Standards—Introduction and Credit Risk Disclosures (Amendments to Guidance on implementing IFRS 7)