Among a wave of new standards issued last week was IFRS 13 ‘Fair Value
fair value
Steve Collings offers a breakdown of the IASB's proposed changes to financial liabilities reporting.
IASB chairman Sir David Tweedie is not a man given to kow-towing to anyone, but he was on his best behaviour this week as he defended the board’s technical policies at a meeting of the European U
IFRS 9 is replacing IAS 39 as the standard for measuring financial instruments. Steve Collings explains the differences between the two.
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David Larsen outlines the latest developments in the fair value accounting debate.
A new IFRS has been released to replace IAS 39, which sets standards for the classification and measurement of financial assets.
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