The IASB issued amendments to IAS 32, Financial Instruments: Presentation, that provide clarifications on the application of the offsetting rules.
The IASB has published amendments that defer the mandatory effective date of both the 2009 and 2010 versions of IFRS 9, Financial Instruments, to annual periods beginning on or after 1 January 2015.
Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, and Andrew Spooner, leader of Deloitte’s global IFRS financial instruments team, discuss the recently issued amendments relating to offsetting of financial assets and fina…
Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, and Andrew Spooner, leader of Deloitte’s Global IFRS financial instruments team, discuss the IFRS 9 Deferral.
The European Parliament has voted to considerably simplify life for more than 5 million of the smallest companies in Europe.