Tactics before strategy?
Finally on 26 July, the International Accounting Standards Board launched its public consultation on the shape of its future agenda. “In particular,” it would seem, “IASB is seeking feedback on how it should balance the development of financial reporting with the maintenance of IFRSs and – with consideration of our time and resource constraints – those areas of financial reporting that should be given the highest priority for further improvement,” It is perhaps the most succinct statement you will find anywhere in the consultation paperwork.
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