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The Briefing for Chief Executives, Audit Committees and Boards of Directors has been updated

| Tags: IFRS, IFRS (IASB)

This edition includes the amendments issued in October 2012 which define an investment entity and provide an exception to the consolidation requirements in IFRS 10 Consolidated Financial Statements. Mer

Endorsement Status Report Update

| Tags: IFRS

On 29 May 2013, the IASB issued an Amendment to IAS 36 Impairment of Assets: Recoverable Amount Disclosures for Non-Financial Assets. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB issues narrow-scope amendments to IAS 36 Impairment of Assets

| Tags: IFRS, IFRS (IASB)

These narrow-scope amendments to IAS 36 Impairment of Assets address the disclosure of information about the recoverable amount of impaired assets if that amount is based on fair value less costs of disposal. Mer

IFRIC Update - May 2013

| Tags: IFRS, IFRS (IASB)

The Interpretations Committee met in London on 14 and 15 May 2013. Mer

IASB issues IFRIC 21 Levies

| Tags: IFRS, IFRS (IASB)

IASB has issued IFRIC Interpretation 21:Levies, an Interpretation on the accounting for levies imposed by governments. Mer

Endorsement Status Report Update

| Tags: IFRS

On 20 May 2013, the IASB issued IFRIC Interpretation 21 Levies, an Interpretation on the accounting for levies imposed by governments. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB propose changes to lease accounting

| Tags: IFRS, IFRS (IASB)

IASB has published a revised Exposure Draft outlining proposed changes to the accounting for leases. The propsals are open for comment until September 13, 2013. Mer

IASB Update - April 2013

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 23-25 April 2013 at the IASB offices in London, UK. Mer

IFRS for SMEs Update - April 2013

| Tags: IFRS, IFRS (IASB)

The IASB's IFRS for SMEs Update is a staff summary of news relating to the International Financial Reporting Standard for Small and Medium-sized Entities. Mer

IASB has issued proposals on rate regulation

| Tags: IFRS, IFRS (IASB)

The IASB has published for public comment the Exposure Draft: Regulatory Deferral Accounts as part of its reactivated Rate-regulated Activities research project. The proposals are open for comment until 4 September 2013. Mer

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