Consultation documents continue to flow from various regulators, standard-setters and the like. This month I have registered four as follows:
EFRAG - Proactive work plan
IASB - Fair Value Disclosure Requirements
ASB - The Future of UK GAAP
FSA - Amendments to Handbook
One of my responsibilities at CIMA is to formulate our policy to the many and varied developments in financial reporting. This predominantly relates to proposed changes to IFRS but also covers local GAAP.