The European Commission has recently adopted the regulation nr. 1004/2008. This document approves the changes to the IAS 39 and the IFRS 7 about the measurement rules and the disclosure of financial instruments and, in particular, of the financial assets "held for trading". This reform (that has to be meant as the first step towards the further review of these documents) was led by the deep financial crisis that has recently involved the whole markets all over the world and companies as well, especially banks. This work aims to provide a complete picture of the regulation and to illustrate its effects on the companies’ financial statements.

La recente revisione dello IAS 39 e dell'IFRS 7 ad opera del regolamento europeo n° 1004/2008. Considerazioni e critiche

2008

Abstract

The European Commission has recently adopted the regulation nr. 1004/2008. This document approves the changes to the IAS 39 and the IFRS 7 about the measurement rules and the disclosure of financial instruments and, in particular, of the financial assets "held for trading". This reform (that has to be meant as the first step towards the further review of these documents) was led by the deep financial crisis that has recently involved the whole markets all over the world and companies as well, especially banks. This work aims to provide a complete picture of the regulation and to illustrate its effects on the companies’ financial statements.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/19809
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