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IAS 29

Do the "critiques" mentioned about IAS 29 have any other sources? It seems odd that the only example of the widespread criticism is one paper, which is then quoted repeatedly in the critiques. Was just reading through the page while procrastinating studying for an accounting exam, and it seemed odd and out of place.

Shaso999 (talk) 07:48, 23 May 2016 (UTC)[reply]

Offsetting

Could somebody add a half-a-sentence description of what is offsetting in the sentence that mentions that it is forbidden according to IFRS? Cristiklein (talk) 05:50, 20 June 2016 (UTC)[reply]

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Problems with the Adoption section

I am concerned about the adoption section of this page. For full disclosure I am the website manager for ifrs.org, and my main remit is the transparency of accurate information regarding IFRS Standards. I am completely comfortable with people having opposing views as to the usefulness of IFRS Standards, but I find the adoption section a little troublesome.

One issue is that it is an incomplete list of adopting countries. By definition this makes it an arbitrary list, and it is clearly impossible to maintain a full list of what is now 144 countries who have adopted the Standards.

The second issue is similar - we cannot possibly maintain the accuracy of adoption status for any list of countries here. The information pertaining to the countries listed is in most cases many years out of date, and therefore misleading to users. At the IFRS Foundation we know how difficult it is to speak to the regulators in each country to maintain the information we have, so doing so here is simply an impossible task.

I would like to propose the following, and I welcome your thoughts:

1) Keep the intro to the adoption section (with some minor edits to the final paragraph by myself to ensure accuracy - such as the number of currently profiled jurisdictions)

2) Add a paragraph below which suggest where users can find information about adoption status. I suggest linking to the relevant sections of three sites - the IFRS Foundation, the World Bank and IFAC (the International Federation of Accountants which lists information on the adoption of international standards by country)

3) Deleting all the individual country/jurisdiction information

Thanks all. Bletham77 (talk) 15:58, 15 May 2019 (UTC)[reply]


Agreed. I'll have a go at making these edits in a few days time subject to any further comments received. I'm aiming to go through other sections of the article first, starting with the introduction which is very long.

Swinnow16 (talk) 17:15, 28 July 2019 (UTC)[reply]

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