FASB and the International Accounting Standards Board (IASB) issued a proposed, revised financial reporting standard for leases that represents an important step forward in a challenging convergence project.
The Ministry of Defence's accounts have been qualified for the fourth successive year due to what auditor general Amyas Morse said was a failure to comply with International Financial Reporting Standards accounting rules.
The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IAS 16 ‘Property, Plant and Equipment’ and IAS 41 ‘Agriculture’ to include bearer plants within the scope of IAS 16.
The IASB has published a targeted revised exposure draft with a 120 day comment period that will fundamentally change the accounting by issuers of insurance contracts. Read our In brief article for more information on the exposure draft.
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