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  • IASB work plan update

    15 Sep 2011

    The latest IASB work plan timetable, as of 14 September, has been released and shows revised 'current best estimates' for its progress.

  • EFRAG invites companies to participate in the field-testing of new standards

    15 Sep 2011

    The European Financial Reporting Advisory Group (EFRAG) will conduct field-testing of the new requirements on joint arrangements (IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities) and the new requirements on consolidation (IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities), all published by the IASB in May 2011. The purpose of the field-testing is to identify potential implementation and application difficulty, and to estimate the effort required to implement and apply the new requirements.

  • Norway and US regulators enter into a cooperative agreement

    14 Sep 2011

    The Financial Supervisory Authority of Norway (Finanstilsynet) and the Public Company Accounting Oversight Board of the United States (PCAOB) have entered into a cooperative agreement, which "provides a basis for the resumption of joint inspections of PCAOB-registered accounting firms that are located in Norway and that audit, or participate in audits, of companies whose securities trade in U.S. markets".

  • Updated IAS 34 compliance checklist

    13 Sep 2011

    Deloitte's IFRS Global Office has published an updated checklist of the requirements of IAS 34 Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item.

  • GRI and ISO co-operate on sustainability

    13 Sep 2011

    The Global Reporting Initiative (GRI) and the International Organization for Standardization (ISO) have signed a Memorandum of Understanding (MoU) to increase their co-operation on sustainability matters.