IFRS expert David Cairns provides
a round-up of the key changes in international accounting standards
and developments at the International Accounting Standards Board
IASB
2008 IFRS Financial Statements
An entity presenting financial statements under International
Financial Reporting Standards for the year ended 31 December 2008
must comply with the following three new IFRIC interpretations:
IFRIC 11, IFRS 2 – Group
and Treasury Share Transactions;
IFRIC 12, Service Concession Arrangements;
IFRIC 14, IAS 19 – Limit
on a Defined Benefit Asset, Minimum Funding Requirements and their
Interaction.
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