IFRS Foundation publishes updated briefing for chief executives

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14 May, 2013

The IFRS Foundation Education Initiative has published the 2013 edition of International Financial Reporting Standards — A Briefing for Chief Executives, Audit Committees and Boards of Directors. These briefing notes provide summaries of all IFRSs issued at 1 January 2013 at a high level and in non-technical language. It is specially prepared for chief executives, members of audit committees, company directors and others who want a broad overview of IFRSs and of the business implications of implementing them.

The 2013 edition includes the amendments issued in October 2012 which define an investment entity and provide an exception to the consolidation requirements in IFRS 10.

This edition is available in the eIFRS Online Subscriber Area of the IASB's website for access by both Comprehensive and eIFRS subscribers. Also, it is made available for purchase via the IFRS web shop.

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