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News

  • IFRS Formula Linkbase 2014 is now available

    Apr 02, 2014

    The IFRS Foundation has issued the 2014 IFRS Taxonomy Formula Linkbase. The IFRS Taxonomy Formula Linkbase is designed to help improve the data quality of IFRS Taxonomy filings and to provide additional guidance for both technical and financial reporting audiences so that they can better understand the IFRS concepts and their meanings.

  • FASB and ASBJ hold biannual meeting

    Apr 02, 2014

    The sixteenth meeting between representatives of the Financial Accounting Standards Board (FASB) and the Accounting Standards Board of Japan (ASBJ) was held in Norwalk earlier this week. The meeting saw updates on each board's respective standard-setting activities and an exchange of views on technical topics that are of interest to both boards.

  • Swedish and US regulators enter into cooperative agreement

    Mar 31, 2014

    The Supervisory Board of Public Accountants of Sweden and the US PCAOB have announced a cooperative agreement related to the oversight of audit firms subject to the jurisdictions of both regulators. The agreement is effective immediately.

  • Latest IASB 'Investor Perspectives' published

    Mar 31, 2014

    The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patricia McConnell (member of the IASB) provides her perspectives on the IASB’s changes to accounting for own credit.

  • Research paper on the IASB Conceptual Framework project

    Mar 31, 2014

    A research paper showing discussions and views on a number of important issues that are raised in the IASB Conceptual Framework project from an academic and research perspective has recently been published in 'Abacus'.

  • AASB calls for focus on sector neutral accounting in public sector governance review

    Mar 31, 2014

    The Australian Accounting Standards Board (AASB) has responded to the International Public Sector Accounting Standards Board (IPSASB) Governance Review Group consultation paper on the future governance of the IPSASB. The AASB strongly supports sector neutral accounting standards and believes the option of extending the scope of the IFRS Foundation's Monitoring Board and IFRS Foundation Trustees to encompass the IPSASB is the best approach to limiting differences in accounting standards between sectors.