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- IASB issues Amendments to IFRS on Removal of Fixed Dates for First- time Adopters
On 20 December 2010, the International Accounting Standards Board (IASB) published amendments to IFRS 1 Removal of Fixed Dates for First-Time Adopters, providing some relief to first-time adopters of IFRSs.
- IASB issues Amendments to IFRS 1 on First-time Adoption of IFRSs after Period of Severe Hyperinflation
On 20 December 2010, the International Accounting Standards Board (IASB) published amendments to IFRS 1 Severe Hyperinflation, which provide guidance for entities emerging from severe hyperinflation that are either resuming the presentation of IFRS-compliant financial statements or presenting IFRS-compliant financial statements for the first time.
- IASB issues amendments to IAS 12
On 20 December 2010, the International Accounting Standards Board (IASB) published Deferred Tax: Recovery of Underlying Assets - Amendments to IAS 12. The amendments provide an exception to the general principle in IAS 12 that the measurement of deferred tax assets and deferred tax liabilities should reflect the tax consequences that would follow from the manner in which the entity expects to recover the carrying amount of an asset.
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IFRS Newsletter - 02.2011
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