In the light of the endorsement by the European Commission of several standards, interpretations, and amendments, EFRAG has updated the EFRAG Endorsement Status Report.
Source: EFRAG
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Posted on January 8th, 2013
Posted on December 11th, 2012
Due to the lack of specific guidance for the accounting treatment of emission rights, diverging accounting practices have emerged for the accounting of assets and liabilities arising from participation in an Emissions Trading Scheme. For this reason, EFRAG welcomes the paper ‘Accounting of GHG Emissions Rights Reflecting Companies’ Business Models’ that was issued [...] Posted on December 6th, 2012
The IFAC Professional Accountants in Business has released proposed addition to the International Good Practive Guidance series as principles-based guidance to help the accountancy profession facilitate sustainable organizations, financial markets, and economies by taking into account economic, environmental, and social considerations for project appraisal and investment decisions. Source: IFAC Posted on December 2nd, 2012
The Financial Reporting Council has issued FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework. These new standards are issued as part of the FRC’s fundamental reform of existing accounting standards. The standards will be applicable to all companies and entities in the UK and Republic of Ireland, [...] Posted on December 2nd, 2012
The Financial Reporting Council has issued FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework. These new standards are issued as part of the FRC’s fundamental reform of existing accounting standards. The standards will be applicable to all companies and entities in the UK and Republic of Ireland, [...] 77 pages
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