Audit and Assurance Being well-prepared for an audit is an efficient audit
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
In this edition of IFRS News we look at:
- the revised ‘Conceptual Framework for Financial Reporting’;
- Amendments to IAS 19 ‘Employee Benefits’;
- an Exposure Draft on ‘Accounting Policy Changes (Proposed amendments
- to IAS 8)’;
- ESMA’s recent report on what European accounting enforcers have been doing during
- the past year; and
- an EFRAG Discussion Paper on ‘Equity Instruments – Impairment and Recycling’.
We finish with a summary of the implementation dates of newer Standards that are not yet mandatory, and a list of IASB publications that are out for comment.