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Corporate governance

Accounting Principles

The financial statement are prepared in compliance with the international accounting standards issued by the International Accounting Standards Board (IASB) and homologated at the date of preparation of this report and also in compliance with the related interpretations of the International Financial Reporting Interpretation Committee

          

List of the main IAS/IFRS Standards homologated by the European Commission

Accounting Standards


          


IAS/IFRS

ACCOUNTING STANDARDS

APPROVAL



IAS1 Presentation of Financial Statements Reg. 2238/2004, amend. 1910/2005, 108/2006


IAS2 Inventories Reg. 2238/2004, 1358/2007


IAS7 Statement of cash flows Reg. 1725/2003 amend. 2238/2004, 1358/2007


IAS8 Accounting policies, Changes in Accounting Estimates, and Errors Reg. 2238/2004


IAS10 Events after the balance sheet date Reg. 2238/2004


IAS11 Contruction contracts Reg. 1725/2003


IAS12 Taxes on income Reg. 1725/2003 amend. 2236/2004, 2238/2004, 211/2005


IAS14 Segment Reporting Reg. 1725/2003 amend. 2236/2004, 2238/2004, 108/2006


IAS16 Property, plant and equipment Reg. 2238/2004 amend. 211/2005, 1910/2005


IAS17 Leasing Reg. 2238/2004, 108/2006


IAS18 Revenues Reg. 1725/2003 amend. 2236/2004


IAS19 Employee benefits Reg. 1725/2003 amend. 2236/2004, 2238/2004, 211/2005, 1910/2005, 1358/2007


IAS20 Accounting for government grants and disclosure of government assistance Reg. 1725/2003, amend. 2238/2004


IAS21 The effects of changes in foreign exchange rates Reg. 2238/2004


IAS23 Borrowing costs Reg. 1725/2003, amend. 2238/2004


IAS24 Related party disclosures Reg. 2238/2004 amend. 1910/2005


IAS26 Retirement benefit plans Reg. 1725/2003


IAS27 Consolidated and separate financial statements Reg. 2238/2004, 1358/2007


IAS28 Investments in associates Reg. 2238/2004


IAS29 Financial reporting in hyperinflationary economies Reg. 1725/2003 amend. 2238/2004


IAS31 Interests in companies subject to joint control Reg. 2238/2004


IAS32 Financial instruments: disclosure and presentation Reg. 2237/2004 amend. 2238/2004, 211/2005, 1864/2005, 108/2006


IAS33 Barnings per share Reg. 2238/2004 amend. 211/2005, 108/2006, 1358/2007


IAS34 Interim financial reporting Reg. 1725/2003 amend. 2236/2204, 2238/2004, 1358/2007


IAS36 Impairment of assets Reg. 2236/2004 amend. 2238/2004, 1358/2007


IAS37 Previsions, contingent liabilities and contingent assets Reg. 1725/2003 amend. 2236/2004, 2238/2004


IAS38 Intangible assets Reg. 2236/2004 amend. 2238/2004, 211/2005, 1910/2005


IAS39 Financial instruments: recognition and mesurement Reg. 2086/2004 amend. 2236/2004, 211/2005, 1751/2005, 1864/2005, 1910/2005, 2106/2005, 108/2006


IAS40 Investment properties Reg. 2038/2004


IAS41 Agriculture Reg. 1725/2003 amend. 2236/2004, 2238/2004


IFRS1 First-time adoption of international financial reporting standards Reg. 707/2004 amend. 2236/2004, 2237/2004, 2238/2004, 211/2005, 1751/2005, 1864/2005, 1910/2005, 108/2006


IFRS2 Share-based payments Reg. 211/2005


IFRS3 Business combinations Reg. 2236/2004


IFRS4 Insurance contracts Reg. 2236/2004, 108/2006


IFRS5 Non-current assets held for sale and discontinued opearations Reg. 2236/2004, 1358/2007


IFRS6 Exploration for and evaluation of mineral resources Reg. 1910/2005, 1358/2007


IFRS7 Financial instruments: disclosures Reg. 108/2006


IFRS8 Operating segments Reg. 1358/2007


         

INTERPRETATION DOCUMENTS


    


SIC/IFRIC INTERPRETATION DOCUMENTS APPROVAL


IFRIC1 Changes in existing decommissioning restoration and similar iabilities Reg. 2237/2004


IFRIC2 Members' Shares in Co-operative Entires and Similar Instruments Reg. 1073/2005


IFRIC4 Determining whether an arrangement contains a lease Reg. 1920/2005


IFRIC5 Rights to interest arising from decommissioning, restoration and environmental funds Reg. 1910/2005


IFRIC6 Liabilities arising from partecipating in a specific market - waste electrical and electronic equiment Reg. 108/2006


IFRIC7 Applying the restatement approach under IAS29 "Financial reporting in hyperinflationary econimies" Reg. 706/2006


IFRIC8 Scope of IFRIC2 Reg. 1329/2006


IFRIC9 Reassessment of Embedded Derivatives Reg. 1329/2006


IFRIC10 Interim financial reporting and impairment Reg. 610/2007


IFRIC11 IFRS2 - Group and treasury share transactions Reg. 610/2007


SIC7 Introduction of euro Reg. 1725/2003 amend. 2238/2004


SIC10 Government assistance - no specific relation to operating activities  Reg. 1725/2003


SIC12 Consolidation - special purpose entities Reg. 1725/2003 amend. 2238/2004, 1752/2005


SIC13 Jointly controlled entities - non-monetary contributions by ventures Reg. 1725/2003 amend. 2238/2004


SIC15 Operating leases - Incentives Reg. 1725/2003


SIC21 Income taxes - Recovery of revalued non-depreciable assets Reg. 1725/2003 amend. 2038/2004


SIC25 Income taxes - hanges in the status of an enterprise or its shareholders Reg. 1725/2003 amend. 2238/2004


SIC27 Evaluating the substance of transactions in the legal form of a lease Reg. 1725/2003 amend. 2238/2004


SIC29 Disclosure - service concession arrangements Reg. 1725/2003


SIC31 Revenue - Barter transactions involving advertising services Reg. 1725/2003 amend. 2238/2004


SIC32 Intangible assets - Website costs Reg. 1725/2004 amend. 2236/2004, 2238/2004