Investor Perspectives

• Agenda consultation (2011)
• Conceptual framework
• Consolidation
• Fair value measurement
• Financial instruments
• Financial statement presentation
• IFRS for SMEs
• Insurance contracts
• Leases
• Other comprehensive income
• Post-employment benefits
• Revenue recognition
• Other topics
• Q & A

Paul Pacter: Improving disclosures about intercompany investments

13 March 2012

In May 2011 the IASB issued IFRS 12 Disclosure of Interests in Other Entities as part of a suite of new standards that address intercompany investments.

Read more...

Patrick Finnegan: Performance Reporting: Back to the Future
31 January 2012
We published our first public agenda consultation on the IASB’s future work plan in July 2011. In the light of this unprecedented consultation, it should be no surprise that the response rate has been very strong with 245 comment letters filed as of the November 2011 deadline.
Read more...

Paul Pacter: Using outreach activities to get the views of investors and creditors

5 October 2011
Setting global accounting standards in the public interest is an interactive process. The International Accounting Standards Board (IASB) needs input from business leaders, accountancy professionals, regulators, accounting educators, and – perhaps most importantly – those who use financial statements: investors and creditors. Read more...