Financial Reporting Release, August 2010

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Attached below is an electronic copy of the August 2010 issue of Financial Reporting Release. Topics covered include:

Deferring IFRS Transition for Investment Companies and Rate-Regulated Enterprises
Global GAAP Convergence
A Single Statement of Comprehensive Income
Revenue Recognition
Fair Value Measurement
Financial Instruments
Amortized Cost of Financial Instruments
Leases
Loans and trade receivables, and related revenue
Pensions
Insurance Contracts
Pension Plans
CSA Disclosure Reviews
Appendix – The IASB Work Plan

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For an indepth analysis of the most notable financial reporting developments, read our bi-annual review, Financial Reporting Release.

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