IASB and FASB consult on effective dates for convergence accounting standards

The IASB and the US Financial Accounting Standards Board (FASB) have today published documents seeking views on when new financial reporting standards resulting primarily from their work to improve and...

The first accounting standard for the non-profit sector

The document, prepared by the working group consisted of the Consiglio nazionale dei Dottori commercialisti e degli esperti contabili (CNDCEC), Agenzia per le Onlus e Organismo Italiano di Contabilità, is...

OIC’s comment on IFRIC tentative decision IAS 36 Calculation of value in use

The OIC’s comment letter on IFRS Interpretation Committe’s tentative decision on IAS 36 Calculation of value in use is now available. The document is...

EFRAG’s document on IASB staff draft “Financial Statement Presentation”

EFRAG has issued a paper on the IASB’s staff draft of the ED Financial Statement Presentation. Your input on the issues included in the paper, are welcome by 1 December 2010. This is your opportunity as...

IASB proposes Severe Hyperinflation amendment to IFRS 1

The IASB has today published for public comment an exposure draft Severe Hyperinflation, a proposed amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards. The exposure draft,...
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