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  • IPSASB seeks to clarify which entities should apply IPSASs

    28 Aug 2014

    The International Public Sector Accounting Standards Board (IPSASB) has released a consultation paper that seeks comments on the applicability of International Public Sector Accounting Standards (IPSASs) to government business enterprises (GBEs) and other public sector entities. The consultation paper is part of an IPSASB project to consider the types of entities for which IPSASs should be developed.

  • FASB issues guidance on going concern

    27 Aug 2014

    The US Financial Accounting Standards Board (FASB) has issued ASU 2014-15, 'Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern', which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. A similar project of the IASB could not be completed yet.

  • EFRAG calls for some new members of its IAWG

    27 Aug 2014

    The European Financial Reporting Advisory Group (EFRAG) is looking for some new members of its Insurance Accounting Working Group (EFRAG IAWG) following the retirement of some of its existing members.

  • US SEC appoints new Chief Accountant

    26 Aug 2014

    The US Securities and Exchange Commission (SEC) has appointed James Schnurr as the new chief accountant in the SEC’s Office of the Chief Accountant to succeed Paul Beswick. In his new role, which begins in October, Mr Schnurr will oversee accounting interpretations, professional practice issues and international accounting matters.

  • IASB issues three investor webcasts

    22 Aug 2014

    As part of its Investor Education Initiative, the IASB has published three investor-focused education webcasts to keep the investor community informed on recent accounting matters. The webcasts are done in collaboration with the CFA Institute.

  • Staff paper on issues in the application of IFRS 9 to Islamic finance

    21 Aug 2014

    The IASB's Consultative Group for Shariah-Compliant Instruments and Transactions will meet in Kuala Lumpur on 5 September 2014 to discuss issues in the application of IFRS 9 'Financial Instruments' to Islamic finance. To this end a staff paper has been prepared addressing issues in the classification of financial instruments under IFRS 9.

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