IFRS newsletter- English- September 2013

The September edition of IFRS newsletter published by Mazars presents the most important news of the month.

In the current edition of Beyond the GAAP we highlight the main international and European matters of September and we give a detailed report on the IASB review of the Conceptual Framework of IFRS.

Further contents of this edition:


  • IFRS 9 Phase 2, Impairment: will the boards converge?
  • Boards refine their positions on IFRS 9 Phase 1
  • IASB plans to amend some provisions of IAS 1
  • IFRIC recommends the Board to amend IFRS 2

Closer look:

IASB reviews the Conceptual Framework for IFRSs

To read the whole newsletter:

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IFRS Newsletter- English-September 2013