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August

  • IASB proposes consolidation exemption for 'investment entities'

    25 Aug 2011

    The International Accounting Standards Board (IASB) has published Exposure Draft ED/2011/4 'Investment Entities', proposing to define 'investment entities' as a separate type of entity that would be exempt from the consolidation accounting requirements in IFRS 10 'Consolidated Financial Statements'.

  • EFRAG invites companies to participate in the field-testing of the forthcoming revised proposals on Revenue Recognition

    25 Aug 2011

    The European Financial Reporting Advisory Group (EFRAG), in partnership with European National Standard Setters and in close coordination with the IASB, will conduct field-testing of the revised IASB proposals on revenue recognition, which are expected to be published by the end of September 2011. The purpose of the field-testing is to identify potential implementation and application concerns, and to estimate the effort required to implement and apply the proposals.

  • New issue of the IASB's Investor Perspectives

    24 Aug 2011

    In April 2010, the Trustees of the IFRS Foundation and the IASB launched a programme to enhance investors' participation in the development of International Financial Reporting Standards (IFRSs).

  • IFRS Foundation updates IFRS XBRL Taxonomy for IAS 1 and IAS 19 amendments

    22 Aug 2011

    The IFRS Foundation has published an eXtensible Business Reporting Language (XBRL) IFRS Taxonomy 2011 interim release incorporating the requirements of Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) and IAS 19 Employee Benefits, which were issued by the IASB in June 2011.

  • AASB seeks user perspective on improvements to IFRS 3 and IAS 38

    19 Aug 2011

    The Australian Accounting Standards Board (AASB) has launched a survey of users of financial statements on the initial accounting for intangible assets acquired in business combinations under IFRS 3 Business Combinations and IAS 38 Intangible Assets (or similar GAAP).