The publication focuses on key IFRS accounting issues facing retail companies and the companies’ approaches to address them.
This survey-based publication focuses on the key IFRS accounting issues facing food, drink and consumer goods (FDCG) companies and the approaches taken by companies to address them.
The IASB's revised proposals are a step change in accounting for impairment, with big impacts likely for banks and similar financial institutions.
On 7 March 2013, the IASB issued its long-awaited revised proposals on accounting for the impairment of financial assets. The proposals aim to address concerns about ‘too little, too late’ provisioning for loan losses.
The IASB’s proposals on the continuation of hedge accounting after novation would provide some relief – but do they go far enough?