Monthly Archives: January 2012

First Briefing – New IAS19, January 2012

Summary The International Accounting Standards Board (“IASB”) has made a number of changes to IAS19: Employee Benefits. The new version will be effective for accounting periods beginning on or after 1 January 2013 and the key changes are: all companies will be required to immediately recognise all gains and losses on the balance sheet (now referred to […]