Ernst & Young Monthly News October 2009
Publications
(PDF, English, 619 kB)
In May 2008, the IASB, as part of its annual improvements process, approved amendments that brought IPUC into the scope of IAS 40
for annual periods beginning on or after 1 January 2009 and required entities reporting under IFRS to re-classify IPUC from
IAS 16 to IAS 40. This publication provides practical guidance on the implementation of amendments to IAS 40 and the relevant
illustrative financial statement disclosures.
(PDF, English, 951 kB)
Current Developments, Challenges and Potential Solutions