Archive for August 25th, 2011

25 August 2011: IASB proposes consolidation exemption for ‘investment entities’

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The International Accounting Standards Board (IASB) has published Exposure Draft ED/2011/4 ‘Investment Entities’, proposing to define ‘investment entities’ as a separate type of entity that would be exempt from the consolidation accounting requirements…

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25 August 2011: EFRAG invites companies to participate in the field-testing of the forthcoming revised proposals on Revenue Recognition

Posted by on 25 August, 2011
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The European Financial Reporting Advisory Group (EFRAG), in partnership
with European National Standard Setters and in close coordination with the IASB,
will conduct field-testing of the revised IASB proposals on revenue recognition, which
are ex…

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25 August 2011: Study explores the political dimensions of IFRS adoption

Posted by on 25 August, 2011
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A recent paper from Harvard Business School explores the international political dynamics of how countries approach the adoption of International Financial Reporting Standards (IFRS).

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