Government Loans (Proposed amendments to IFRS 1)
October 24, 2011. The IASB has issued an Exposure Draft proposing to provide the same relief to first-time adopters as is granted to existing preparers of IFRS financial statements when applying IAS 20 Accounting for Government Grants and Disclosure of Government Assistance. The comment deadline is January 5, 2012. More ...
Stripping Costs in the Production Phase of a Surface Mine
October 24, 2011. The IASB has issued IFRIC Interpretation 20 clarifying when production stripping should lead to the recognition of an asset and how that asset should be measured, both initially and in subsequent periods. More ...
Survey on Accounting for Intangible Assets Acquired in a Business Combination — for Users
September 15, 2011. Complete a survey on experience with financial statements that include accounting for intangible assets acquired in a business combination, issued by the Australian Accounting Standards Board. Results will be reported to the IASB. Experience using Canadian GAAP is relevant to this survey. The response deadline is December 15, 2011. More ...
Investment Entities
August 29, 2011. The IASB has issued an Exposure Draft proposing to define investment entities as a separate type of entity that would be exempt from consolidation requirements. The comment deadline is January 5, 2012. More ...
IFRS in North America conference
August 22, 2011. The “IFRS in North America 2011: The North American Perspective” conference, sponsored jointly by the IFRS Foundation and the AICPA, will take place in Boston on October 5-7. More information is available here. More ...
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