The International Accounting Standards Board (IASB) has issued amendments to IAS 1, Presentation of Financial Statements, as part of its disclosure initiative, the last of five measures to improve the quality of presentation and disclosure in financial reports

Following intense pressure from investors for companies to provide improved disclosures about an entity’s financing activities and its cash and cash equivalents balances, the international standard setter, the International Accounting Standards Board (IASB) has announced a consultation on IAS 7, Statement of Cash Flows

Senior figures from the US Securities and Exchange Commission (SEC) have indicated they are considering allowing US companies to provide some information, such as revenue, in International Financial Reporing Standard (IFRS) as a supplement to their US GAAP financial reporting on a voluntary basis, while talks on the new joint US/global leasing standard are set for January 2015

The International Accounting Standards Board (IASB) is set to review its standard-setting processes and transparency approach following the publication of a 76-page report by the Effects Analysis Consultative Group which involved an in-depth investigation into the International Financial Reporting Standard (IFRS) standard-setting process

The International Accounting Standards Board (IASB) is consulting on proposed amendments to IFRS 2, Share-based Payment to clarify the clas­si­fic­a­tion and meas­ure­ment of share-based payment trans­ac­tions, as a result of earlier requests and discussions with the IFRS Interpretations Committee

The IFRS Foundation has completed an overhaul of its range of online International Financial Reporting Standards’ (IFRS) resources with the launch of eIFRS Professional

The International Accounting Standards Board (IASB) has published for public comment a discussion paper on Reporting the Financial Effects of Rate Regulation, which could have an impact on the interim standard on rate regulation issued in January.

The International Accounting Standards Board (IASB) has issued narrow-scope amendments to IFRS 10, Consolidated Financial Statements, and IAS 28, Investments in Associates and Joint Ventures (2011)