by John Hughes I’ve mentioned before that when Canada was first learning about IFRS, the IAS 16 revaluation model probably received disproportionate attention, largely just because it was easy to talk about (to a point anyway). As it turned out, … Continue reading →
by John Hughes The landscape continues to define itself in the wake of the SEC’s Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers – Final Staff Report, which as … Continue reading →
by John Hughes The SEC has just issued (on Friday, July 13) Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers – Final Staff Report. It sets out further observations … Continue reading →
by John Hughes The CICA has issued a research paper Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities, written by the semi-legendary Alex Milburn, whom I’ve mentioned several times on this site in the past. They’re requesting comments … Continue reading →
by John Hughes Since I’ve made some comments on IFRS 10 and IFRS 11 in previous posts, I should probably complete the set and write a few words about IFRS 12 Disclosure of Interests in Other Entities (you can access … Continue reading →