IFRS expert David Cairns provides
a round-up of the key changes in international accounting standards
and developments at the International Accounting Standards Board
IFRS 10/11: Effects of IFRS 10 and IFRS 11 accounting standards
Considering the effects of accounting standards
While EFRAG/ASB suggested that accounting standards can have
both micro-economic and macro-economic effects, the IASB’s
analyses are limited to how the new standards are likely to affect
the financial statements of reporting entities and the consequential
costs and benefits to preparers and users of IFRS financial statements.
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