Sunday 26 May 2013
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Patrick Finnegan: Of "Great Expectations"—Accounting for Expected Credit Losses in 7 March 2013 In early March we published a set of proposals dealing with the accounting for credit losses on financial instruments. Specifically, the proposals establish how and when an entity should recognise “expected” credit losses on financial instruments... Read more...
Patrick Finnegan: IFRS 9—Limited Amendments, Significant Improvements 14 December 2012 In November 2012 we proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The proposed amendments are narrow in scope and are consistent with the existing principles in IFRS 9... Read more...
Paul Pacter: Investors, preparers and the IASB agree on consolidation exception for investment entities
20 November 2012
In October 2012 the IASB published amendments to its consolidation requirements changing the way in which investment companies (referred to in IFRSs as “investment entities”)...
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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...