IFRS newsletter december 2013

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
  • IFRS 13 – Fair value measurement