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Latest IASB 'Investor Perspectives' published

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31 Mar 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.

The article discusses the benefits of excluding the own-credit gain or loss adjustment from profit or loss. The early adoption allowance of IFRS 9 permits companies to move own-credit gain or loss into other comprehensive income.

Click to view Investor Perspectives — One fewer non-GAAP adjustment to worry about: Improvements to the accounting for changes in own credit (link to IASB website). All Investor Perspectives are archived on the IASB's website.

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