Science meets accounting in this episode as Bahar Saadat and Erez Bahar show how bifurcation and accretion relate to convertible debt.
Month: April 2014
Issue 19
Publications of IFRS Rules by the IASB
- Annual Improvements to IFRSs 2010-2012 Cycle
- Annual Improvements to IFRSs 2011-2013 Cycle
- Exposure Draft on the Annual Improvements to IFRSs 2012-2014 Cycle
- Standards amendment on hedge accounting (IFRS 9)
- Standards amendment on accounting for Employee Benefits (IAS 19)
- Exposure Draft on Permission to use the Equity Method in Separate Financial Statements (IAS 27)
- Consultation procedure as part of the post-implementation review of IFRS 3
Adoption of IFRS standards by the EU
- Standards adopted
- Update of standards not yet adopted