IFRS News

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IFRS News is a monthly global publication that provides IASB technical updates and PwC insights into the impact of the adoption of International Financial Reporting Standards (IFRS).

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In the June issue of IFRS News:

Amendments to IFRS 1 and IAS 27
The amendments to IFRS 1 and IAS 27 are expected to simplify the preparation of separate financial statements on first-time adoption and eliminate potential dividend traps. Alla Saltykova and Milan Zeleny explain.
Practical guidance on financial reporting for oil and gas and utilities companies
The second wave of transition to IFRS - Canada, China, India, Korea and the United States among others - is under way. PricewaterhouseCoopers (PwC) has published two volumes of practical guidance on financial reporting in energy and utilities under IFRS.
Conceptual framework moves forward
The Board has published two consultation documents on the proposed improved conceptual project.
Chile moves to full IFRS
Chile is going for a gradual convergence to full IFRS over a three-year period from 2009 to 2011.

Read the complete June issue online.

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