IFRS news - September 2012

IFRS news 09/11/2012 by Assurance services

PwC's monthly report shedding light on the IASB's activities. The September 2012 edition looks at:

  • Hedging proposals - IASB publishes hedging review draft
    The IASB has issued a review draft (RD) that details the new hedge accounting requirements.
  • Joint venture or joint operation - Classification of joint arrangements
    There is only one question when it comes to accounting for joint arrangements: is it a joint venture or a joint operation?
  • IFRS Quiz
    Operating segments