Finance : A rights issue is basically when a company offers existing shareholders a right to purchase additional shares of the company at a ...
Corporate Law : Explore proposed amendments to IAS 32, IFRS 7, and IAS 1 in the Exposure Draft by IASB. Learn how the changes address challenges i...
CA, CS, CMA : Exposure Draft on International Tax Reform- Pillar Two Model Rules would introduce a temporary exception to accounting for deferre...
CA, CS, CMA : To contribute to standard setting at international level, Exposure Draft of third edition of IFRS for SMEs Accounting Standard is...
CA, CS, CMA : Through this ED, the IASB has proposed to amend IFRS 16, Leases. The proposed amendment would specify the method a seller-lessee u...
CA, CS, CMA : Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment issued by the IASB for comments The implementation o...
The International Accounting Standards Board’s IFRS Interpretations Committee has issued this Exposure Draft on IFRIC interpretation The annual improvements process: Proposals to amend the Due Process Handbook for the IASB with the objective of whether the proposed criteria provide a sufficient and appropriate basis for assessing whether matters relating to the clarification or correction of IFRSs should be addressed using the annual improvements process.
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) has issued this Request with the objective of seeking views on when new financial reporting standards resulting primarily from their work to improve and achieve convergence of International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP) should become effective.
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), has issued this first-stage consultation document designed to solicit input on the strategy of the IFRS Foundation as it enters its second decade. The Trustees are seeking views of stakeholders on four strategic fronts—the IFRS Foundation’s mission, governance, the standard-setting process, and financing of the IFRS Foundation.
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today published for public comment a draft standard to improve and align the financial reporting of revenue from contracts with customers and related costs.
This Exposure Draft on Financial Instruments: Amortised Cost and Impairment, has been issued by the International Accounting Standards Board with the objective to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, to be known as IFRS 9 Financial Instruments. To achieve this, the Board divided its project to replace IAS 39 into three main phases.
