The US Financial Accounting Standards Board (FASB) has issued exposure drafts (EDs) of proposed accounting standards on financial instruments and comprehensive income. Both relate to joint projects with the IASB. The IASB has already:
Friday, July 16, 2010
Thursday, July 15, 2010
Information about IFRS 1 First-time Adoption of IFRSs
- Summary of IFRS 1 First-time Adoption of IFRSs
- Issues Relating to IFRS 1 that IFRIC Did Not Add to Its Agenda
- IASB Updates Standard on First-time Adoption – Newsletter explaining the December 2008 restructured version IFRS 1.
- Deloitte Guide to IFRS 1
- IAS Plus Update Newsletter – Additional Exemptions for First-time Adopters. Newsletter about amendments to IFRS 1 in July 2009 that give additional exemptions to first-time adopters of IFRSs.
- November 2009 ED Proposes IFRS 7 Disclosure Relief for First-time Adopters
Tuesday, July 13, 2010
PCAOB Proposes New Auditing Standard on Confirmation
PCAOB가 기업회계감사시 감사인이 사용하는 "조회" 절차에 대한 기존의 기준 (AU 330) 을 강화하고 현대화하는 새로운 감사기준을 제안했으며 9월 13일까지 그에 대한 공개의견을 묻는다는 내용 ...
The PCAOB today approved for public comment a proposed audit standard, Confirmation. The proposed standard would strengthen the requirements under the current auditing standard, AU sec. 330, The Confirmation Process, which it would replace. Comments are due Sept. 13, 2010.
The PCAOB today approved for public comment a proposed audit standard, Confirmation. The proposed standard would strengthen the requirements under the current auditing standard, AU sec. 330, The Confirmation Process, which it would replace. Comments are due Sept. 13, 2010.
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