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Current issues in Financial Reporting

Shurwhynot · 2011-04-12 18:05:06

I've got a Corporate Reporting exam next week (Prof 2 CPA) and we were advised that there could be a theory question on current issues on the paper. The new IFRS for SME's was suggested by our lecturer. Anyone else come across other issues which might be relevant in their studies?

12-04-2011 6:05pm

#1

Shurwhynot

Registered Users, Registered Users 2 Posts: 561 ✭✭✭

Join Date: October 2007

Posts: 380

I've got a Corporate Reporting exam next week (Prof 2 CPA) and we were advised that there could be a theory question on current issues on the paper.

The new IFRS for SME's was suggested by our lecturer. Anyone else come across other issues which might be relevant in their studies?

0

Comments

#2 12-04-2011 6:22pm

backtothebooks

Registered Users, Registered Users 2 Posts: 77 ✭✭

Join Date: January 2010

Posts: 71

Some recent and currrent issues;

Management commentary; leasing (exposure draft); deferred tax (joint project with FASB shelved but amendments proposed on IAS 12); joint ventures (exposure draft); revenue (exposore draft); international harmonisation; financial instruments (IFRS 9); conceptual framework (IASB and FASB joint project); replacement of IAS 27 (IFRS 10); separate disclosure standard for subsidiaries, associates and JV's; Provisions (exposure draft); IAS 19 amendments;

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