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January

  • Employee benefits working group meeting notes

    29 Jan 2009

    The IASB's Employee Benefits Working Group met in London on 26 January 2009. Presented below are the preliminary and unofficial notes taken by Deloitte observers at the meeting.

  • Mexico's CNBV issues rules on IFRS adoption

    28 Jan 2009

    On 27 January 2009, the Mexican Banking and Securities Commission (Comisión Nacional Bancaria y de Valores, or CNBV) issued modifications to the securities and exchange laws (Disposiciones de Carácter General Aplicables a las Emisoras de Valores y a Otros Participantes del Mercado de Valores, or Circular Única de Emisoras) to adopt IFRSs by listed companies.

  • EU proposes funding for IASCF, PIOB, and EFRAG

    27 Jan 2009

    The European Commission has issued proposals that would strengthen the financial supervisory structure in Europe and provide an allocation of the EU Budget to provide direct funding of the IASCF, IFAC's Public Interest Oversight Board (PIOB) and the European Financial Reporting Advisory Group (EFRAG) – all private-sector bodies involved in the setting of accounting and auditing standards.

  • IAASB staff alert on going concern

    24 Jan 2009

    The unexpected severity, speed, and consequences of the credit crisis present unique challenges for management and auditors in assessing an entity's ability to continue as a going concern. To help auditors, management, and those charged with governance in addressing those challenges, the staff of the International Auditing and Assurance Standards Board (IAASB) has released a new practice alert entitled Audit Considerations in Respect of Going Concern in the Current Economic Environment.

  • Updated comparisons of IFRSs and Canadian GAAP

    24 Jan 2009

    The Accounting Standards Board (AcSB) of Canada has adopted a strategy to replace Canadian standards with International Financial Reporting Standards (IFRSs) for publicly accountable enterprises by 1 January 2011. Other enterprises may also elect to adopt IFRSs.