This is the Website of the International Accounting Standards Board.
Live web update on IAS 39 Financial Instruments replacement – 3 July and 6 July
29 June 2009
Sue Lloyd, Senior Technical Consultant and Martin Friedhoff, Project Manager will be presenting the third in a series of short live webcasts on the progress of the project to replace IAS 39. This web update will focus on the recently published Request for Views on the feasibility of an expected loss model. It will be followed by a Q&A session where registered participants can send in questions for the IASB staff to answer.
IASB seeks input on feasibility of expected loss model
25 June 2009
The IASB today published a Request for Information on the feasibility of an expected loss model for the impairment of financial assets. Impairment is one of the issues that the IASB is addressing in the second phase of its comprehensive review of IAS 39 Financial Instruments: Recognition and Measurement.
2008 IASC Foundation Annual Report
19 June 2009
The Annual Report includes a comprehensive account of the IASC Foundation and IASB’s activities during 2008, as well as audited financial statements and details on the funding of the organisation.
IASB seeks views on accounting for ‘own credit risk’
18 June 2009
The IASB today published for public comment a discussion paper on the role of credit risk in liability measurement. The paper is accompanied by a staff paper that describes the most common arguments for and against including credit risk in measuring liabilities.
Live web update on project to replace IAS 39 Financial Instruments - 23 June
16 June 2009
Gavin Francis, Director of Capital Markets and Sue Lloyd, Senior Technical Consultant will be presenting the second in a series of short live webcasts on the progress of the project to replace IAS 39. It will be followed by a Q&A session where registered participants can send in questions for the IASB staff to answer.
Japan takes major step towards IFRS adoption
12 June 2009
Yesterday, the Business Accounting Council (BAC), a key advisory body to the Commissioner of the Financial Services Agency (FSA), approved a roadmap for the adoption of International Financial Reporting Standards (IFRSs) in Japan.