This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.
IFRS 3 – Definition of a business (continuing)

Show filter options


Updated EFRAG endorsement status report for draft endorsement advice letter on annual improvements 2012-2014
24 Oct 2014
The European Financial Reporting Advisory Group (EFRAG) has updated its Endorsement Status Report to include its draft endorsement advice letter on 'Annual Improvements to IFRSs 2012–2014 Cycle'.
Updated EFRAG endorsement status report reflects positive ARC vote on annual improvements
02 Sep 2014
The European Financial Reporting Advisory Group (EFRAG) has updated its endorsement status report to reflect that the Accounting Regulatory Committee (ARC) has voted in favour of the amendments from the 2010-2012 and 2011-2013 annual improvements cycles.
CIPFA/LASAAC consults on new Code of Practice on Local Authority Accounting
28 Jul 2014
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments on an exposure draft of the 2015/16 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2015 (“the exposure draft”). CIPFA and LASAAC are also seeking comments on a consultation to simplify and streamline the presentation of local authority financial statements.
Updated EFRAG endorsement status report reflects positive ARC vote on IAS 19 amendments and new expected endorsement dates for annual improvements
24 Jun 2014
The European Financial Reporting Advisory Group (EFRAG) has updated its endorsement status report to reflect that the Accounting Regulatory Committee (ARC) has voted in favour of 'Defined Benefit Plans: Employee Contributions (Amendments to IAS 19)'. The report also notes that endorsement of the amendments from the 2010-2012 and 2011-2013 annual improvements cycles is no longer expected in 2014.
EFRAG issues final endorsement advice on amendments to IFRSs
12 Mar 2014
The European Financial Reporting Advisory Group (EFRAG) has completed its due process for the IASB’s Annual Improvements to IFRSs (2010-2012 cycle) and (2011-2013 cycle). In both cases, the EFRAG has expressed their support of the amendments and has recommended their adoption to the European Commission.
IASB publishes editorial corrections
11 Mar 2014
The International Accounting Standards Board (IASB) has published its first batch of editorial corrections for 2014. The corrections impact consequential amendments, stand-alone standards, and the IASB's “A Guide Through IFRS 2013”, “2014 IFRS (Blue Book)”, and “2013 IFRS (Red Book)”.
EFRAG issues draft endorsement advice and effects study report on the Annual Improvements to IFRSs 2010 – 2012 and 2011 – 2013 cycles.
31 Jan 2014
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the Annual Improvements to International Financial Reporting Standards (IFRSs) 2010 – 2012 Cycle and Annual Improvements to IFRSs 2011 – 2013 Cycle in the European Union (EU). EFRAG has also issued their Effects Study Report for both.
EFRAG updates endorsement status report for draft endorsement advice on annual improvement cycles
31 Jan 2014
EFRAG has updated its Endorsement Status Report to reflect the fact that draft endorsement advice has been published on 'Annual Improvements to IFRSs 2010–2012 Cycle' and 'Annual Improvements to IFRSs 2011–2013 Cycle'.
EFRAG updates endorsement status report for annual improvements amendments
12 Dec 2013
The European Financial Reporting Advisory Group (EFRAG) has updated its endorsement status report to reflect the release by the IASB of annual improvements to IFRSs for the 2010–2012 and 2011–2013 cycles.
IASB concludes the 2011-2013 Annual Improvements cycle
12 Dec 2013
The IASB issued 'Annual Improvements to IFRSs 2011–2013 Cycle', a collection of amendments to IFRSs, in response to issues addressed during the 2011–2013 cycle. Four standards are affected by the amendments.

RSS Feed

18 items

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.