Global Standards for the world economy

Wednesday 28 September 2016

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 The observer notes for the September 2010 IASB meeting are available


September 2010

The observer notes for the September 2010 IASB meeting are available. At this meeting, the Board will consider recommendations of the IFRS Interpretations Committee for the inclusion of four new issues in the 2009-2011 Annual Improvements cycle. The proposed amendments clarify the application of IFRS 1 First-time Adoption of International Financial Reporting Standards, the accounting treatment for contingent consideration in IFRS 3 Business Combinations, the requirements for comparative information in IAS 1 Presentation of Financial Statements and the definition of a related party in IAS 24 Related Party Disclosures. The Board will also receive feedback of the IFRS Interpretations Committee�s discussion of transfers of investments properties (IAS 40).

To see the observer notes, click here.