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The IASB released its latest update covering the results of the meeting in
The Board decided to extend the comment deadline for the February 2007 exposure draft of its proposed International Financial Reporting Standards (IFRS) for Small and Medium-Sized Entities (SMEs) to
The Board also moved the deadline for submitting results of field tests of the proposed IFRS to
• Short-term convergence: earnings per share
• Fair value measurements
• Annual improvements process
• Update on IFRIC activities
• Financial instruments puttable at fair value and obligations arising on liquidation
• Technical plan
• Post-employment benefits
• IAS 24 Related Party Disclosures
• Accounting standards for small and medium-sized entities
• IFRS 1 amendments