Archive for November 10th, 2011

10 November 2011: DPOC publishes working draft of protocol for due process oversight

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The IFRS Foundation Trustees’ Due Process Oversight Committee (DPOC) has posted to their website a working draft of a protocol for due process oversight. This document creates a framework for the Trustees to use when (1) reviewing the effectiveness of …

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10 November 2011: ESMA publishes ‘Review of European enforcers on the implementation of IFRS 8’

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The European Securities and Markets Authority (ESMA) has released a Report on its post-implementation review of IFRS 8 Operating Segments. The Report discusses the application of IFRS 8 requirements by European issuers, and explores the areas posing si…

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IASB proposes an amendment to the accounting for government loans in IFRS 1

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10 November 2011: ESMA Consultation Paper on materiality

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The European Securities and Markets Authority (ESMA) has published a consultation paper entitled ‘Considerations of
materiality in financial reporting’ on the apparent differing views regarding the practical
application of the concept of materialit…

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10 November 2011: Summary of the October 2011 Trustees’ meeting

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The Trustees of the IFRS Foundation have announced the conclusions of their meeting in Paris, France on 13 October 2011.

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