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IASB chair calls for behavioural change in disclosures

IASB chair calls for behavioural change in disclosures | Financial reporting | Scoop.it
Hans Hoogervorst outlines a series of
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IASB lacking in prudence | Economia

IASB lacking in prudence | Economia | Financial reporting | Scoop.it
ICAEW has expressed concern that the IASB does not intend to reinstate prudence in the conceptual framework
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Much-awaited leases proposal includes dual-recognition approach

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.
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IFRS - Joji Okada appointed as Trustee of the IFRS Foundation; Duck-Koo Chung, Dick Sluimers and Antonio Zoido to serve second terms

IFRS - Joji Okada appointed as Trustee of the IFRS Foundation; Duck-Koo Chung, Dick Sluimers and Antonio Zoido to serve second terms | Financial reporting | Scoop.it
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IASB re-exposes proposals for insurance contracts

IASB re-exposes proposals for insurance contracts | Financial reporting | Scoop.it
The International Accounting Standards Board (IASB) has issued a revised exposure draft (ED) on insurance contracts.
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MoD accounts fail to comply with IFRS | Public Finance — official CIPFA magazine

MoD accounts fail to comply with IFRS | Public Finance — official CIPFA magazine | Financial reporting | Scoop.it
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.
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New mechanisms eyed by FASB, IASB in long march toward global comparability

The leaders of FASB and the International Accounting Standards Board (IASB) said that they remain committed to continued harmonization of accounting standards.
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IASB issues Exposure Draft of proposed amendments to IAS 16 and IAS 41

IASB issues Exposure Draft of proposed amendments to IAS 16 and IAS 41 | Financial reporting | Scoop.it
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.
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In brief: IASB issues revised exposure draft on insurance contracts (No. 2013-31)

In brief: IASB issues revised exposure draft on insurance contracts (No. 2013-31) | Financial reporting | Scoop.it
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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