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Searching Content indexed under Accounting Standards by PwC Malta ordered by Published Date Descending.
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1
Know Your IFRS ‘ABC’: Q Is For ‘Qualitative’ Disclosures For Financial Risk
It is not surprising that qualitative disclosures are less popular with preparers of financial statements.
Malta
13 Jun 2014
2
Cannon Street Press
The IASB has amended IAS 16 and IAS 38 to clarify when a method of depreciation or amortisation based on revenue may be appropriate.
Malta
12 Jun 2014
3
IFRS 11 – How Did We Get Here?
IFRS 11, Joint Arrangements is climbing to the top of the list of controversial standards for the IASB.
Malta
12 Jun 2014
4
IASB And FASB Release New Revenue Standard – A Change In Mindset?
The FASB and IASB have issued their long-awaited standard on revenue recognition, IFRS 15 Revenue from Contracts with Customers.
Malta
12 Jun 2014
5
Know Your IFRS ‘ABC’: P Is For ‘Perpetual Debt’
A perpetual debt instrument has no requirement to repay the principle – so why is it sometimes classified as a liability?
Malta
15 May 2014
6
IASB And FASB Leasing Deliberations
The IASB and FASB met in April to discuss leasing. They reached a number of converged decisions.
Malta
14 May 2014
7
IASB’s Research Programme
The IASB discussed its ongoing research programme in April. The programme aims to identify issues earlier and create a better basis for standard setting.
Malta
14 May 2014
8
Joint Revenue Standard Expected In May
The IASB announced that they expect to publish the new revenue standard in the second half of May.
Malta
14 May 2014
9
Integrated Reporting – Are We Moving Forward?
Integrated reporting continues to be a hot topic for preparers, investors and regulators.
Malta
13 May 2014
10
IFRS In The US – Why It Is Important
IFRS continues to receive attention in the US despite the recent end to an era of joint standard setting.
United States
13 May 2014
11
IFRS News - March 2014
Regulators and standard-setters are thinking hard about alternative performance measures.
Malta
18 Mar 2014
12
IFRS News - December 2013 / January 2014
Almost three years after the exposure draft, the IASB published the third phase of the IFRS 9 project on hedge accounting.
Malta
9 Jan 2014
13
IFRS News - November 2013
The comment letters on the IASB and FASB’s joint exposure draft on leases raise many concerns about the boards’ proposals.
Malta
18 Nov 2013
14
IFRS News - July / August 2013
The IASB has issued a discussion paper on the Conceptual Framework project.
Malta
30 Jul 2013
15
IFRS News - May 2013
The international integrated reporting framework promises to accelerate that debate and influence the future of corporate reporting.
Malta
29 May 2013
16
IFRS News - April 2013
A discussion on the proposed IASB model, an entity should recognise an impairment loss equal to the 12-month expected credit loss.
Malta
24 Apr 2013
17
IFRS News - March 2013
There is a remarkable consensus in the IFRS world that we have a problem with disclosure but there is no consensus on what the problem is.
Malta
13 Mar 2013
18
IFRS News - February 2013
A discussion on the debate and progress of the IASB Conceptual Framework project.
Malta
14 Feb 2013
19
Year-End Accounting Reminders – IFRS December 2012
An insight on the reporting requirements as at 31 December 2012.
Malta
23 Jan 2013
20
Bringing Together IFRS And Solvency II (November 2012)
As your business reflects on both the changing shape of the Solvency II timetable and the eventual move to a new IFRS standard for insurance contracts, how can a durable platform for regulatory and financial reporting in the future?
Malta
23 Jan 2013
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