Judgement will play a key part in implementing new financial instruments standards, finds Richard Crump
IASB reverts to single model for lease expenses, scrapping the dual approach agreed with US counterpart FASB last year
IASB issues finished financial instruments accounting standard, but fails in convergence attempts with FASB
Working with international standards body "like pushing water uphill", Haddrill admits
IFRS Foundation chair suggests prudence should be reinserted into conceptual framework
Michel Prada tells Accountancy Age that criticism of IFRS Foundation governance structure is 'unfair'
Attempts by IASB and FASB to hammer out new lease accounting standard hampered by 'conceptual difference of opinion', finds Naomi Rainey
Bank of England governor at a loss over what to do with IFRS pocket guide
European Central Bank president Mario Draghi tells policymakers in Europe to ‘progress swiftly in the adoption of IFRS 9'
Group will focus on requirements for impairment of financial instruments under IFRS 9