The International Accounting Standards Board (IASB) published for public comment an exposure draft of one section of a replacement for IAS 37 Provisions, Contingent Liabilities and Contingent Assets. |
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The International Financial Reporting Interpretations Committee (IFRIC) issued an interpretation that provides guidance on how to account for the extinguishment of a financial liability by the issue of equity instruments. These transactions are often referred to as debt for equity swaps. |
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The International Accounting Standards Board (IASB) issued a minor amendment to its requirements on accounting for pension plans, and separately published for public comment a proposal to amend IFRS 1 First-time Adoption of International Financial Reporting Standards. |
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The International Accounting Standards Board (IASB) issued a new International Financial Reporting Standard (IFRS) on the classification and measurement of financial assets. |
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The International Accounting Standards Board (IASB) published for public comment an exposure draft on the amortised cost measurement and impairment of financial instruments.
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The International Accounting Standards Board (IASB) issued a revised version of IAS 24 Related Party Disclosures that simplifies the disclosure requirements for government-related entities and clarifies the definition of a related party.
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