Technical updates February 2018
Our round-up of regulatory news.
The International Federation of Accountants (IFAC), the International Ethics Standards Board for Accountants (IESBA) and the chairs of both the International Auditing and Assurance Standards Board (IAASB) and the International Accounting Education Standards Boards IAESB have responded to the Monitoring Group consultation on strengthening the governance and oversight of international audit standard setting.
Plan amendment, curtailment or settlement (amendments to IAS 19) specifies how companies determine pension expenses when changes to a defined benefit pension plan occur
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