12 June 2014

IASB issues ED Investment Entities–Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)

IASB issues ED Investment Entities–Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)
The IASB published for public comment the Exposure Draft Investment Entities–Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28). The proposed amendments to IFRS 10 and IAS 28...
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29 May 2014

IASB and FASB issue converged Standard on revenue recognition

The IASB and the FASB jointly issued a converged Standard on the recognition of revenue from contracts with customers. The standard provides substantial enhancements to the quality and consistency of how...
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13 May 2014

IASB issues Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)

IASB issues Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)
The IASB published Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38). The amendments aim to clarify that the use of revenue-based methods to calculate...
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8 May 2014

IASB agrees Charter “The IASB and other accounting standard-setters – Working together to develop and maintain global financial reporting standards”

IASB agrees Charter “The IASB and other accounting standard-setters – Working together to develop and maintain global financial reporting standards”
The IASB published an updated Charter establishing key principles of co-operation between the IASB and national standard-setters and other accounting standard-setting bodies, represented by the International...
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7 May 2014

IASB issues amendments to IFRS 11 Joint Arrangements

IASB issues amendments to IFRS 11 Joint Arrangements
The IASB published amendments to IFRS 11 Joint Arrangements. The amendments add new guidance on how to account for the acquisition of an interest in a joint operation that constitutes a business. The...
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