IASB issues latest edition of ‘The Essentials’ newsletter

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05 May 2015

The IASB has issued the third edition of its newsletter “The Essentials,” which is intended to increase investors’ awareness of IFRSs and enhance their insights into IFRS financial statements.

This issue discusses how investors can leverage the notes to the financial state­ments to compare banks’ balance sheets and U.S. GAAP–IFRS dif­fer­ences related to the treatment of off­set­ting arrange­ments.

Issue 3 of The Essentials, as well as an archive of previous issues, is available on the IASB’s website.

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