Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)
Proposal To Establish an Accounting Standards Advisory Forum
Auditors Responsibility Relating to Other Information – ISA 720 (Revised)
Financial Instruments: Expected Credit Losses
EXPOSURE DRAFT ED/2013/4 – DEFINED BENEFIT PLANS: EMPLOYEE CONTRIBUTIONS
Proposed Amendments to IAS 19 The IASB on 25 March 2013 issued an exposure draft (ED) intended to clarify the application of IAS 19, ‘Employee Benefits’ (2011), to plans that […]
Exposure drafts
The goal of the PIOB is to ensure the public interest responsiveness of the standards developed under its oversight. This goal requires SSBs that represent all stakeholders in a balanced […]