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  • ESMA publishes report on the equivalence of the Indian Accounting Standards

    30 Oct 2014

    The report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind AS) towards International Financial Reporting Standards (IFRSs) and the quality of application and enforcement of the Ind AS.

  • IFRS Foundation appoints Trustee

    30 Oct 2014

    The IFRS Foundation has announced the appointment of Takafumi Sato as Trustee of the IFRS Foundation. The appointment will begin on 1 November 2014 and will expire on 31 December 2017. Dr Sato's appointment follows the retirement of Tsuguoki (Aki) Fujinuma, Vice-Chairman of the Trustees.

  • Summary of the September ASAF meeting now available

    30 Oct 2014

    The staff of the International Accounting Standards Board (IASB) have made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 25-26 September 2014. The meeting saw discussion on leases, discount rates, post-implementation review of IFRS 3 'Business Combinations', conceptual framework, disclosure initiative, insurance contracts, financial instruments with the characteristics of equity, IFRS taxonomy, and the IASB's agenda.

  • Summary of the October 2014 DPOC meeting

    29 Oct 2014

    The IFRS Foundation has published a summary of the 8 October 2014 Due Process Oversight Committee (DPOC) meeting that was held in Mexico City during the Trustees' meeting.

  • October 2014 IASB meeting notes — Part 2

    28 Oct 2014

    The International Accounting Standards Board (IASB) met at its offices in London on 22–24 October 2014. We have posted the Deloitte observer notes from Thursday's sessions on the IFRS for SMEs and insurance contracts.

  • IASB issues work plan update for October 2014

    28 Oct 2014

    Following its October meeting, the International Accounting Standards Board (IASB) has updated its work plan. The revised plan adds an expect dates for final IFRSs on leases (H2 2015) and investment entities (Q4 2014); narrows the target range for the discussion paper on principles of disclosure to the second quarter of 2015; and moves the target date for an exposure draft on the classification of liabilities to the first quarter of 2015. Further, the revised plan provides an updated date for the feedback statement on the post-implementation review of IFRS 3 (now Q1 2015). Lastly, it includes updates to the expected timing of board discussions for the research project on inflation (Q1 2015) and adds a new research topic on performance reporting to be discussed during the first quarter of 2015.

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