A discussion on the debate and progress of the IASB Conceptual Framework project.

The comment letters on the IASB and FASB’s joint exposure draft on leases raise many concerns about the boards’ proposals.

The international integrated reporting framework promises to accelerate that debate and influence the future of corporate reporting.

A discussion on the proposed IASB model, an entity should recognise an impairment loss equal to the 12-month expected credit loss.

As your business reflects on both the changing shape of the Solvency II timetable and the eventual move to a new IFRS standard for insurance contracts, how can a durable platform for regulatory and financial reporting in the future?

The IASB issued an exposure draft in November 2012 proposing limited amendments to the classification and measurement model of IFRS 9 originally issued two years ago.

This report highlights the topical issues to consider and; the new standards and interpretations that apply at this date, and the new IFRS standards that are published but effective at later dates, and that have to be disclosed by IFRS reporters.

This publication relates to reporting requirements as at 30 September 2012.

This pocket guide provides a summary of the recognition and measurement requirements in the Accountancy Profession (General Accounting Principles for Smaller Entities) Regulations, 2009.

This pocket guide provides a summary of the recognition and measurement requirements in the Accountancy Profession (General Accounting Principles for Smaller Entities) Regulations, 2009.

Many funds and similar entities will be exempted from consolidating controlled investees under amendments to IFRS 10 ‘Consolidated financial statements’.