TITLE

ACCOUNTING Updates: IASB

AUTHOR(S)
WALTON, PETER
PUB. DATE
June 2013
SOURCE
Accountancy;Jun2013, Vol. 150 Issue 1438, p59
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers accounting news brief as of June 2013, focusing on international accounting and financial reporting standards. It reports that the International Accounting Standards Board (IASB) has released a draft guidance document on accounting and financial reporting for rate-regulated activities and discusses the example of Canadian electricity companies. It discusses interaction on procedural questions between the European Financial Reporting Advisory Council (EFRAG) and the IASB.
ACCESSION #
88050946

 

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