After the Fiat Group, the Group Edison has published the draft 2008 budget is for the Group (Consolidated):
http://www.edison.it/edison/export/sites/default/it/download/past/Bilancio_Consolidato_2008.pdf
that for the parent (Budget form):
http://www.edison.it/edison/export/sites/default/it/download/past/Bilancio_Separato_2008.pdf
After a quick reading, I noticed that the group Edison I opted for early application of IFRS 8 - Operating Segments (Operating Segments), so those who are looking for examples of information about IFRS 8 (from January 2009 must replace IAS 14) council to consult the budget of the Fiat Group which has instead opted for the adoption in advance:
http://www.borsaitaliana.it/bitApp/viewpdf.bit?location=/media/borsa/db/pdf/new/44988.pdf
Noted by both budgets provide a useful benchmark for the following topics:
- Information management report in the light of the new features in. 2428 Civil Code
- IFRS 7 - Sensitivity analysis and information on derivative instruments
For any info - Contacts
Posted in IFRS. Tagged with ART. CC 2428, ANNUAL REPORT, Edison, FIAT, IAS, IAS 14, IFRS, IFRS 7 IFRS 8, INTERNATIONAL FINANCIAL REPORTING STANDARDS, REPORT ON OPERATIONS.
By admin February 28, 2009 The Research Institute of Professional Accountants and Accounting Experts (IRDCEC) published an interesting research paper on the effects of new legislation (art. 2428 of the Civil Code) on the content of the notes in relation to the following topics:
- Information on risks and uncertainties
- The financial performance indicators
- Alternative indicators of performance in the 2005 recommendation of the CESR
- Indicators of non-financial results
Visit the site www.irdcec.it
and download the document.
Posted in BUDGET. Tagged with ANNUAL REPORT, FINANCIAL STATEMENTS FOR THE YEAR, business advisory services, IRDCEC, annual report.
By admin February 27, 2009 The Fiat Group has approved the draft 2008 budget which includes the latest news in the field of IFRS.
The new IFRS treated:
- IFRS 8 - Segment Reporting - Segment information
- On IFRIC 14 IAS 19 - The limit on an activity in the service of a defined benefit plan, the estimated minimum contribution and their interaction
- Amendment to IAS 39 - Financial Instruments: Recognition and Measurement and IFRS 7 - Financial Instruments: Disclosure.
Go to the link to view the draft budget
http://www.borsaitaliana.it/bitApp/viewpdf.bit?location=/media/borsa/db/pdf/new/44988.pdf
Posted in IFRS. Tagged with BUDGET 2008, FIAT GROUP, IFRS.
By admin February 20, 2009 
