Rapport financier

IFRS for SME’s : FAQs

The ICAEW Financial Reporting Faculty answers some frequently asked questions on IFRS for SMEs

The Revised Conceptual Framework for Financial Reporting

On 29 March 2018 the Board issued a comprehensive set of concepts for financial reporting, the revised Conceptual Framework for Financial Reporting (Conceptual Framework), replacing the previous version of the Conceptual Framework issued in 2010. The revised Conceptual Framework has an effective date…

Exposure Draft: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

The International Accounting Standards Board (Board) published an exposure draft (attached to this email) on 27 March 2018 where it tentatively decided to propose amending IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to lower…

PAFA Bullettin August

1.1 NOTES DE L’ÉDITEUR

PAFA Bullettin April

1.1. NOTE DE L’ÉDITEUR