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  • Accounting Directive 2013/34/EU via draft Law 6718 - 19/09/2014
    The Directive 2013/34/EU on the annual financial statements was published on 29 June 2013 in the Official Journal of the European Union.
  • IFRS 15 – IASB issues a new Standard on revenue recognition - 20/06/2014
    IFRS 15 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers.
  • Comparison for investment funds 2013 IFRS/U.S GAAP/Luxembourg GAAP | Whitepaper
    Focus on moving toward a set of globally accepted standards in the area of financial reporting that address the needs of fund investors and acknowledge the unique nature of the fund accounting industry.
  • Article
    Third global IFRS banking survey - Still far from land? | Whitepaper
    This report captures banks’ current views on the International Accounting Standards Board’s (IASB) new standards and proposed changes.
  • Definition of investment entities introduced by the IASB - 06/12/2012
    Overview of the model. Defining an “investment entity”. Investments in associates and joint ventures. Non-investment entities.
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