IFRS news - February 2014

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IFRS news 02/06/2014 by Assurance services
IFRS news -  February 2014

At a glance

This issue of IFRS news looks at (1) needs of capital providers: EFRAG and ICAS report, (2) IFRIC 21 - just ‘levies’ or much more?, (3) how should business models affect accounting?, (4) interim standard on regulatory deferral accounts , (5) IFRS 9 redeliberations, (6) IFRS 3 post implementation review, (7) lease redeliberations, (8) IAS 1 narrow scope amendments, and (9) Q&As: money market funds.

PwC's monthly report shedding light on the IASB's activities.

The February 2014 edition looks at:

  • Needs of capital providers
    IASB discusses EFRAG and ICAS report
  • IFRIC 21
    Just ‘levies’ or much more?
  • Business model
    Should it affect accounting?
  • Cannon Street Press
    — Interim standard on regulatory deferral accounts
    — IFRS 9 redeliberations
    — IFRS 3 post implementation review
    — Lease redeliberations
    — IAS 1 narrow scope amendments
  • Questions and answers
    ‘M’ is for Money market funds