• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 30/09/2013

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.

Shaping the future of IFRS (2013/16) 

The purpose of the IASB’s Conceptual Framework is to define the core principles to be applied when writing accounting standards. The International Accounting Standards Board’s commitment to revise the Conceptual Framework could have a major impact on IFRS in the future.
In the Headlines
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    The consultation is at an early stage and the discussion paper (DP) seeks input on a number of topics, including the following key areas:


    • how the balance sheet may change
    • how the performance statement(s) may change
    • how disclosures may change.