IFRS news - 2010 October

Supplement: 'IFRS by industry' - Banking and capital markets

Main edition

• Cannon Street Press
  Summary of recent activity at the Board. This month: IFRS 1 amendment regarding severe hyperinflation.
• Deferred tax accounting for certain assets measured at fair value
  Proposals that would reduce the deferred tax assets and liabilities recognised by entities in territories where the capital gains tax rate is different from the income tax rate.
• Is management ready for changes to lease accounting?
  Overview of management's readiness for the changes that a new standard may bring, according to a PwC survey.
• Consolidation proposals to change definition of control
  Key proposals in the IASB's staff draft of a new consolidation standard.
• IFRS news - October 2010.pdf
• IFRS news - October 2010 - supplement.pdf

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