New issue of the IASB's Investor Perspectives

In April 2010, the Trustees of the IFRS Foundation and the IASB launched a programme to enhance investors' participation in the development of International Financial Reporting Standards (IFRSs). One of the enhancements is a newsletter for investors entitled Investor Perspectives. A new edition is now available. Patricia McConnell, an IASB Board member, writes about the changes to pension accounting