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GAAP.RUNewsResearch Paper on the proposed new Definition of an Asset

Research Paper on the proposed new Definition of an Asset

Publication date: 5 February 2010

The European Financial Reporting Advisory Group (EFRAG) and the Autorite des Normes Comptables (ANC) have jointly published on their websites for information purpose a Research Paper prepared by the staff on the proposed new Definition of an Asset tentatively adopted by the IASB and FASB.

The European Financial Reporting Advisory Group (EFRAG) and the Autorite des Normes Comptables (ANC) have jointly published on their websites for information purpose a Research Paper prepared by the staff on the proposed new Definition of an Asset tentatively adopted by the IASB and FASB.