Technical update

A monthly roundup of the latest developments in financial reporting, audit, taxation and
legislation from the IASB, IFAC, the European Union, the OECD and elsewhere

Financial reporting

IFRS essentials

The International Accounting Standards Board (IASB) publishes investor guidance online under the title of The essentials to raise investor awareness of International Financial Reporting Standards (IFRS) and to enhance the insights that investors can obtain when analysing information produced by IFRSbased financial statements. The IASB says the aim of the guidance is to provide an overview of how a specific accounting standard (or aspect of it) is relevant to financial statement analysis.

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Financial news, IFRS

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