Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 19/09/2011

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

Reminder - Effective dates of IFRSs (2011/29) 

A reminder on newly effective standards and standards issued but not yet effective for interim and annual periods ending on 30 September 2011.
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Key points 
Newly effective amendments for periods beginning on or after 1 July 2011:

  • new disclosure requirements for transfers of financial assets
  • certain fixed dates in IFRS 1 replaced with ‘date of transition’
  • additional exemption for first-time adopters previously subject to severe hyperinflation.
IFRS Briefing Sheets - International financial reporting updates 

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