Monthly roundup — January 2013

Published on: 07 Feb 2013

This publication from Deloitte (Australia) discusses financial reporting developments during the month of January 2013, highlighting the European Financial Reporting Advisory Group (EFRAG) comments on the IFRS 9 'Hedge Accounting Review Draft' released by the International Accounting Standards Board (IASB) in September 2012, and the importance of identifying whether a "business" is involved in a transaction.


This publication is available in online form on the Deloitte (Australia) website.

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