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Filed under Accounting Standards Board, application of IAS, banks and insurance companies, financial statements IAS, IFRS financial statements, IAS, IAS obligated parties, IFRS, international accounting standards, international accounting standards board, accounting standards, international accounting quikr standards
The International Accounting Standards (issued up to 2001) or International Financial Reporting Standards (since 2001) are the accounting principles of the financial quikr statements issued by the IASB (International Accounting Standards Board) and approved by the Community regulation, the purpose of which is to create a common accounting quikr language for companies operating within the European Union, thereby making it simpler and more transparent comparison between the financial statements quikr and the financial information of companies operating in different countries, for the benefit of investors.
The introduction of international standards within the EU was realized in 2002 with the EC Regulation. 1606/2002, with which the EU has made it mandatory to adopt IFRS in the consolidated financial statements of listed companies and banks and insurance companies from the 2005 budget. Italy, in transposing Community legislation with Legislative Decree 38/2005, extended the obligation to the financial statements of these companies, insurance included, for the year 2006 and has made it possible for the consolidated financial statements of all other companies (to the exclusion quikr of minor subjects) from the budget for the year 2005.
Since 2006, the parties responsible for the use of IAS / IFRS for the preparation of the financial statements and consolidated financial statements are: a) listed companies b) banks and financial intermediaries subject to supervision, c) companies issuing financial instruments, d) the insurance companies are not listed with reference only to the consolidated financial statements, e) the insurance companies listed.
When applying the international standards in the consolidated quikr financial statements relates to: a) companies included in the consolidation of companies required to prepare consolidated financial statements in accordance with IAS, b) companies subject to the obligation of preparing or included in a budget consolidated.
The IAS determine the use of specific accounting policies set on the financial nature of financial reporting. In particular, the so-called principle of substance over form under which transactions are recorded not only in respect of their legal nature, but also with regard to their intrinsic nature substantially. quikr It 'also quikr provided for the use of the fair value method for the valuation of certain assets quikr / liabilities, rather than the cost method.
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