Changes to International Financial Reporting Standards in 2013
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The paper outlines changes to IAS / IFRSs that have come into force since the beginning of year 2013 aswell as amendments of existing standards and exposure drafts of amendments and new standards thathave been published this year. Since developing of accounting standards by IASB seems to be a continuousprocess, the paper also presents a work plan for further changes, and discusses the process of adoptingby the European Union of IAS / IFRSs for consolidated financial statements of European companieswhose securities are traded on regulated securities markets.
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