IFRS Newsletter

September 2013

In this 5th Issue:

Section 1
Type A or Type B Lease? The New Ultimate Question
Questions and answers on the revised leases exposure-draft

Section 2
IFRS Latest Publications and Latest Decisions
Update on recent developments and projects issued by the IASB

Section 3
Preparing the 2013 Year-End Closing?
A checklist of pronouncements mandatory or available for early adoption in closing 2013 year-end financial statements

Section 4
And you thought that the auditor's report was long enough already...
A discussion of the proposed changes to the auditor's report