IFRS news - April 2013

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IFRS news 04/08/2013 by Assurance services
IFRS news - April 2013

At a glance

PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) Impairment of financial instruments - IASB publishes exposure draft, (2) Discount rates and IAS 19 - IC debates the meaning of 'high quality' and 'deep market', (3) IFRS for SMEs - post implementation feedback, (4) recent activity at the IASB on IAS 19R employee contributions exposure draft, conceptual framework discussions, early adoption of revenue standard, request for information on rate regulation, IASB work plan update, ASAF membership; and (5) know your IFRS 'ABC': ‘E’ for equity accounting.

PwC's monthly report shedding light on the IASB's activities. The April 2013 edition looks at:

  • Impairment of financial instruments  - IASB publishes exposure draft
    Eniko Konczol of PwC Global ACS looks at the proposals and next steps
  • Discount rates and IAS 19 - IC debates the meaning of 'high quality' and 'deep market'
    Richard Davis, PwC Global ACS pensions expert, considers the key questions
  • IFRS for SMEs - post implementation feedback
    Hugo van den Ende, PwC partner and SMEIG member, provides his perspective
  • Cannon Street press
    Summary of recent activity at the Board. This month:
    - Exposure draft on IAS 19R employee contributions
    - Conceptual Framework discussions
    - Early adoption of revenue standard  
    - Request for information on rate regulation
    - IASB work plan update
    - ASAF membership
  • Questions and answers
    Know your IFRS 'ABC'. This month: ‘E’ for equity accounting