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Posted on May 8th, 2012
On 3 May 2012 the International Accounting Standards Board (IASB) published for public comment an exposure draft of proposed amendments to eleven International Financial Reporting Standards (IFRSs) under its annual improvements project. The project provides a streamlined process for dealing efficiently with a collection of narrow‑scope amendments to IFRSs. The proposed amendments [...] Posted on December 21st, 2011
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have issued common disclosure requirements that are intended to help investors and other financial statement users to better assess the effect or potential effect of offsetting arrangements on a company’s financial position. The eligibility criteria for offsetting are different in [...] Posted on November 22nd, 2011
On 14 November 2011 the IASB and the FASB issued for public comment a revised draft standard to improve and converge the financial reporting requirements of International Financial Reporting Standards (IFRSs) and US General Accepted Accounting Principles (GAAP) for revenue (and some related costs) from contracts with customers. The boards decided to [...] Posted on November 17th, 2011
The Trustees’ Due Process Oversight Committee (DPOC) has published a working draft of a protocol for due process oversight. The protocol is intended to guide the work of the DPOC as it discharges its responsibility for oversight of due process matters, to summarise the principal due process procedures of the IASB as [...] Posted on November 15th, 2011
The IASB has published an updated summary of its response to the G20 conclusions. Consistent with the G20 recommendations, the IASB has; Completed its review of off balance sheet financing 8 pages
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