Financial Reporting Brief - July 2013


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Revised proposals on accounting for both leases and insurance contracts. Amendments to Impairment standard on recoverable amount disclosures. New EU Accounting and Transparency Directives – on their way.

IAASA observations on disclosure of  key management personnel compensation. FRC urges companies to consider and abide by the Sharman principles on going concern and liquidity.

For details on these issues and more, download the July edition of Financial Reporting Brief.

 

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