Digging into IFRS

Proposed EU accounting rules may impact Aussie miners

On 25 October 2011, the European Commission published its proposed new Accounting Directive, which aims to reduce the administrative burden of financial reporting for small entities, increase the clarity and comparability of financial statements (especially for larger entities) and ensure entities disclose key financial information on payments made to governments by listed and large non-listed entities. In this edition of Digging into IFRS, we summarise the key areas of the draft legislation.

• Digging into IFRS - 18 April 2012 [PDF 124 KB]

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