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IIF report on compensation structures in financial services
The report tries to identify the structural weaknesses in current industry compensation models and investigates the changes needed. The report, furthermore, evaluates to what extent the industry has already started to implement these changes.
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EFRAG response to FCAG request for input
EFRAG underlines that different information needs mean different financial reporting objectives, and that could mean different reporting. Also, accounting practices on fair value measures and loan loss provisioning could have pro-cyclical effects.
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IASB consults on new standard on income tax accounting
The IASB proposes to remove most of the exceptions in IAS 12, to simplify the accounting and strengthen the principle in the standard.
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EFRAG final comment letter on IAS 24
EFRAG reminds that every jurisdiction has its own way of organising state-related activities and organisations. A definition needs to be found that achieves broadly the same result regardless how such activities and organisations are structured.
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IASB exposure draft to proposed amendments to IAS 39 and IFRS 7
The IASB is proposing to enhance disclosure requirements, especially in situations where an entity continues to have an ongoing involvement in a financial asset that would be derecognised under the proposals.
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EFRAG initial assessments on amendments to IFRIC 9 and IAS 39
EFRAG consults both on its assessment of the amendment against the EU endorsement criteria and on its initial assessment of the costs and benefits that would arise from the implementation of the amendment in the EU.
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FCAG to present analysis on financial reporting in July
The joint IASB/FASB study group is currently considering the SEC’s study on ‘mark-to-market’ accounting, the FSA’s Turner Review, the FSF’s work on addressing procyclicality and the communiqué of the Group of 20.
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EFRAG advice on revision to IFRS 1
EFRAG recommends endorsement of the revision of IFRS 1. The restructured IFRS 1 changes the order of the content of the standard to more easily accommodate future amendments that might become necessary.
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