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  • 5 years ago
March 2013 IFRIC meeting summary

March 2013 IFRIC meeting summary

Michael Stewart, Ken Yoshimura, April Pitman, Leo Piombino, and Won-Hee Han give an overview of some of the issues discussed at the March 2013 IFRS Interpretations Committee meeting, including IFRS 2 Share-Based Payment; IFRS 10 Consolidated Financial Statementsl; IAS 19 Employee Benefits - Actuarial assumptions: discount rate; and IAS 28 Investments in Associates and Joint Ventures.