​​EFRAG Secretariat has issued a Briefing ​​to stimulate debate on the outcome of the proposed requirements on scope included in the IASB’s exposure draft ​Regulatory Assets and Regulatory Liabilities.​​​ The views expressed in this Briefing are tentative and reflect the EFRAG Secretariat’s understanding of how the proposals on scope of the exposure draft might be applied.



Fonte: http://www.efrag.org Vai all’articolo originale