Archive for September 6th, 2011

6 September 2011: IFRS in Focus newsletter describes the recent IASB exposure draft on investment entities

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The IFRS in Focus newsletter provides an overview of the IASB’s Exposure Draft ED/2011/4 ‘Investment Entities’, which proposes to define ‘investment entities’ as a separate type of entity that would be exempt from the consolidation accounting requireme…

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6 September 2011: Going Global, and Positive

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Recent submissions to the SEC on adopting IFRS have focused on global issues.
Our resident regular columnist, Robert Bruce, reports on the arguments being aired.

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6 September 2011: Hong Kong and mainland China update declaration on converged auditing standards

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The Chinese Institute of CPAs and the Hong Kong Institute of CPAs (HKICPA) have signed a joint declaration which promises the ongoing convergence of auditing standards between the Chinese mainland and Hong Kong.

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