Recently issued translations of IASB pronouncements
11 Jun 2014
The IFRS Foundation has made available new translations of various recent IASB pronouncements into Japanese, Russian, Spanish and French.
The new translations are as follows:
- Japanese - 動的リスク管理の会計処理：マクロヘッジに対するポートフォリオ再評価アプローチ, a translation of Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging, issued by the IASB in English in April 2014
- Russian - Счета отложенных тарифных разниц, a translation of IFRS 14 Regulatory Deferral Accounts, issued by the IASB in English in January 2014
- Spanish - Contabilización de Adquisiciones de Participaciones en Operaciones Conjuntas (Modificaciones a la NIIF 11), a translation of Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued by the IASB in English in May 2014
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French:
- Comptabilisation des acquisitions d’intérêts dans des entreprises communes (modifications d’IFRS 11), a translation of Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued by the IASB in English in May 2014
- Éclaircissements sur les modes d’amortissement acceptables (modifications d’IAS 16 et d’IAS 38), a translation of Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), issued by the IASB in English in May 2014
The Russian, Spanish and French translations noted above are only available to subscribers.
