Two special edition IAS Plus Newsletters

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06 Aug 2006

Deloitte's IFRS Global Office has published two special editions of our IAS Plus Newsletter: (PDF 49k).

On 20 July 2006 the IFRIC published IFRIC 10 Interim Financial Reporting and Impairment. IFRIC 10 addresses the interaction between the requirements of IAS 34 Interim Financial Reporting and impairment recognition and reversal under IAS 36 Impairment of Assetsand IAS 39 Financial Instruments: Recognition and Measurement. This newsletter summarises the Interpretation.
  • (PDF 56k). On 6 July 2006, as a first step in their joint project on the Conceptual Framework of financial reporting, the FASB and the IASB each published on a discussion paper setting out their preliminary views on the objective of financial reporting and the qualitative characteristics of decision-useful financial information. This newsletter summarises the views in the Discussion Paper.
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