Studying this technical article and answering the related questions can count towards your verifiable CPD if you are following the unit route to CPD and the content is relevant to your learning and development needs. One hour of learning equates to one unit of CPD. We'd suggest that you use this as a guide when allocating yourself CPD units.
This article was first published in the February 2012 International edition of Accounting and Business magazine.
The European Commission has extended to December 2014 from January 2012 the deadline for non-EU issuers of securities to base their financial data on International Financial Reporting Standards (IFRS).
To do so, these issuers’ home jurisdictions must have made a practical commitment to introduce IFRS by that date.
Keith Nuthall, journalist