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December

  • Additional notes from the December IASB meeting

    16 Dec 2011

    The IASB's regular monthly meeting is being held on 13-16 December 2011 in London, part of it a joint meeting with the FASB. We have posted additional Deloitte observer notes from the sessions on financial instrument impairment and insurance contracts

  • New IFRS for SMEs training module

    15 Dec 2011

    The IFRS Foundation Education Initiative has developed a training module for Section 33 of the IFRS for SMEs 'Related Party Disclosures'.

  • Further notes from the December IASB meeting

    14 Dec 2011

    The IASB's regular monthly meeting is being held on 13-16 December 2011 in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the sessions on leases held on the Tuesday and Wednesday of the meeting.

  • New Australian resource tax raises accounting issues, prompts AASB to issue agenda decisions

    14 Dec 2011

    The Australian Accounting Standards Board (AASB) has issued tentative agenda decisions dealing with accounting for proposed new resources taxes. These may potentially have wider implications due to the generic nature of some of the matters discussed and the widespread involvement of global resources companies in the Australian resources industry, many of whom report under IFRSs or US GAAP.