The Trustees of the IFRS Foundation have published an updated version of the Due Process Handbook to include an enhanced due process for the development and maintenance of the IFRS Taxonomy.
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Pat Finnegan, IASB member, offers his perspective on the need to improve the disclosure effectiveness about a company’s capital structure and some thoughts about how companies might do so.
The ARC vote on IFRS 9 Financial Instruments is now reflected in the EFRAG Endorsement Status Report.
The June 2016 IASB Update has been published.
The International Accounting Standards Board (the Board) has issued amendments to IFRS 2 Share-based Payment, clarifying how to account for certain types of share-based payment transactions.