The IASB has published Exposure Draft ED/2011/7 Transition Guidance (Proposed amendments to IFRS 10) for public comment. The proposed amendments address the transition guidance in IFRS 10 Consolidated Financial Statements by clarifying when retrospective application is required. Comments on the exposure draft are due by 21 March 2012.
IASB proposes to clarify the transition guidance in IFRS 10
21 de diciembre de 2011 | Actualidad