Archive for October 20th, 2011

20 October 2011: IASB publishes proposed amendment to IFRS 1

Posted by on 20 October, 2011
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The IASB has published Exposure Draft Government Loans (Proposed amendments to IFRS 1) for public comment. The proposed amendment addresses how a first-time adopter would account for a government loan with a below-market rate of interest when transitio…

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21 October 2011: IPSASB requests comment on long-term sustainability of public sector finances proposals

Posted by on 20 October, 2011
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The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 46 ‘Recommended Practice Guideline’, which is designed to provide good practice guidelines on reporting on the long-term fiscal sustainability of a pu…

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