The European Financial Reporting Advisory Group (EFRAG) and the Organismo Italiano di Contabilita (OIC) have published Discussion Paper Accounting for Business Combinations under Common Control. The discussion paper aims to start a debate on business …
Deloitte’s IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Exposure Draft ED 2011/3 Mandatory Effective Date of IFRS 9.
The European Securities and Markets Authority (ESMA) has published the
second annual activity report on monitoring enforcement of International Financial Reporting Standards (IFRS) in Europe.
The IASB’s regular monthly meeting was held on 19-20 October 2011 in in Norwalk, CT, USA, part of it a joint meeting with the FASB.
We have posted Deloitte observer notes from most of the sessions held on on the first day of the meeting,
covering t…
The European Financial Reporting Advisory Group (EFRAG) celebrated its
10th anniversary in 2011. On 13 October, a seminar was held reflecting on past
milestones, achievements and signalling future challenges that EFRAG is likely to face.