In the last time IFRSs have become the international financial reporting language and IFRSs are now used by companies in more than 100 countries. International financial markets have become increasingly interconnected and financial events have a great influence in every part of the world. The IFRS community continues to grow and to became more complex also because of the new aspects of the financial reporting. This, in very few words, is the background in witch, on July 2011, the IASB launched its first formal public agenda consultation on its future work plan. The aim of this paper is to examine the evolving trends in the process of implementation of the IFRSs in relation with the Agenda Consultation 2011. The survey, therefore, is aimed initially and briefly examine of the agenda after that, is placed attention to the problems connected with the contents of the comment letters that respond to the open questions on the IASB’s future work programme, from all those involved in or affected by financial reporting. It is here presented a received update of the comment in order to submit an initial concept of the likely future actions of the IASB.
Ongoing work plan for update, and new issues, regarding IFRSs
CENTORRINO, Giovanna
2012-01-01
Abstract
In the last time IFRSs have become the international financial reporting language and IFRSs are now used by companies in more than 100 countries. International financial markets have become increasingly interconnected and financial events have a great influence in every part of the world. The IFRS community continues to grow and to became more complex also because of the new aspects of the financial reporting. This, in very few words, is the background in witch, on July 2011, the IASB launched its first formal public agenda consultation on its future work plan. The aim of this paper is to examine the evolving trends in the process of implementation of the IFRSs in relation with the Agenda Consultation 2011. The survey, therefore, is aimed initially and briefly examine of the agenda after that, is placed attention to the problems connected with the contents of the comment letters that respond to the open questions on the IASB’s future work programme, from all those involved in or affected by financial reporting. It is here presented a received update of the comment in order to submit an initial concept of the likely future actions of the IASB.Pubblicazioni consigliate
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