16 December 2011
The IASB issued Amendments to IFRS 9 and IFRS 7: Madatory Effective Date and Transition Disclosures,  that defer the mandatory effective date from 1 January 2013 to 1 January 2015. Early application of...
16 December 2011
The IASB) and the FASB issued common disclosure requirements to better assess the effect or potential effect of offsetting arrangements on a company’s financial position.
For the IASB, these requirements...
25 November 2011
The European Securities and Markets Authority (ESMA) has issued a statement concerning the accounting treatment in relation with sovereign debt exposures in connection with current market developments....
24 November 2011
The Commission Regulation (EU) No 1205/2011 of 22 November 2011, published in the Official Journal of the European Union L 305 on 23 November 2011, adopts Amendments to IFRS 7 Financial Instruments:...
15 November 2011
The IASB and the FASB issued for public comment a revised draft standard to improve and converge the financial reporting requirements of IFRSs and US GAAP for revenue recognition.
If adopted, the proposed...