IFRS newsletter- English- September 2013
IFRS newsletter- English- September 2013
In the current edition of Beyond the GAAP we highlight the main international and European matters of September and we give a detailed report on the IASB review of the Conceptual Framework of IFRS.
Further contents of this edition:
Highlights:
- IFRS 9 Phase 2, Impairment: will the boards converge?
- Boards refine their positions on IFRS 9 Phase 1
- IASB plans to amend some provisions of IAS 1
- IFRIC recommends the Board to amend IFRS 2
Closer look:
IASB reviews the Conceptual Framework for IFRSs
To read the whole newsletter: