IFRS in Focus — Closing out 2013

Published on: 18 Dec 2013

This newsletter sets out financial reporting issues that may be relevant for years ending 31 December 2013 as a result of economic conditions, areas of regulatory focus or changes in accounting standards. It also includes an overview of new and revised International Financial Reporting Standards and IFRS Interpretations that are either (1) mandatorily effective for December 2013 calendar year-ends and subsequent accounting periods or (2) can be early adopted.

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