This guide relates to reporting requirements for accounting periods commencing on / after 1 January 2013. It concludes with a brief summary of new accounting developments effective after 1 January 2014.
In this issue:
IAS 19 R – Employee benefits (Revised)
IFRS 10 – Consolidated financial statements
IFRS 11 – Joint arrangements
IFRS 12 – Disclosure of interests in other entities