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  • IASB vice-chairman calls global accounting standards "inevitable"

    Aug 13, 2014

    IASB Vice-Chairman Ian Mackintosh gave a speech today at the IFRS Foundation conference in Johannesburg, South Africa, on the achievability of global accounting standards. He discussed the progress the IASB has made and the differences between convergence and adoption.

  • IASB changes IAS 27 to again allow application of the equity method in separate financial statements

    Aug 12, 2014

    The IASB has published "Equity Method in Separate Financial Statements (Amendments to IAS 27)." The amendments reinstate the equity method as an accounting option for investments in subsidiaries, joint ventures, and associates in an entity's separate financial statements. The amendments are effective for annual periods beginning on or after January 1, 2016, with earlier application permitted.

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