The IASB has issued IFRS 13 ‘Fair Value Measurement’, which replaces the guidance on fair value measurement in existing IFRS accounting literature with a single standard.
A number of Deloitte podcasts have been published on the new IFRSs issued by the IASB: the ‘suite of five standards’ on consolidation, joint ventures and disclosures, and the new standard on fair value measurement. Each of the podcasts discusses the k…
The IASB has published its “package of five” new and revised standards addressing the accounting for consolidation, involvements in joint arrangements and disclosure of involvements with other entities.
The IASB has again revised the agenda for its regular meeting scheduled for 17-20 May 2011 in London. The only change is to swap the order of the discussion on Insurance Contracts and Asset and Liability Offsetting on Tuesday 17 May so they are now be…
The New Zealand Accounting Standards Review Board (ASRB) has approved the release of two standards which more closely harmonise New Zealand equivalents to International Financial Reporting Standards (NZ-IFRS) with both International Financial Reporting…