Together with lean accounting and auditing standards and an ever-changing regulatory landscape, companies often struggle with the accounting and financial reporting requirements of non-recurring business activities.
Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1, and the accompanying Basis for Conclusions (PDF, 291KB) and Illustrative Examples and Implementation Guidance
FRASC Comment letter Proposed International Standard on Auditing 240 (Revised): The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.