This issue of IFRS news looks at (1) IFRS 9 - the IASB's new standard on financial instruments, (2) Revenue Transition Resource Group (TRG) starts discussion on IFRS 15, (3) ESMA reports on accounting for business combinations under IFRS 3, (4) IAS 41 and IAS 16 amendments on bearer plants, (5) EU endorses IFRIC 21, (6) leasing redeliberations, (7) disclosure initiative, (8) conceptual framework discussions, and (9) Q&As: related parties.
This issue of IFRS news looks at (1) IASB’s discussion paper on accounting for macro hedging, (2) integrated reporting, (3) IFRS in the US, (4) foreign exchange - a moving target, (5) revenue standard expected in second half of May, (6) IASB’s research programme, (7) leasing deliberations, and (8) Q&As: perpetual debt.
This issue of IFRS news looks at (1) leases – convergence is no longer a priority, (2) IFRS 10 practice issues, (3) OCI - feedback from the Conceptual Framework Discussion Paper, (4) EU backs IFRS Foundation, (5) exposure draft on IAS 1 narrow scope amendments, (6) joint arrangement implementation issues, (7) equity method in separate financial statements, and (8) Q&As: Onerous contracts.
This issue of IFRS news looks at (1) Change on the horizon - Peter Hogarth looks at recent developments, (2) Olivier Schérer gives his perspective on the post implementation review, (3) Debt versus equity - regulatory reform adds fuel to the age old debate, (4) Convergence out of sight as IASB and FASB diverge, (5) IFRS 9 effective date, (6) New revenue standard delayed, (7) IFRS Workplan, (8) IC stops debate on ‘higher of’ plans (9) Q&As: ‘N’ is for Non-controlling interests.
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. This edition looks at looks at (1) IFRS IC progress report, (2) joint standard setting, (3) an academic view of 'conceptual framework', (4) IASB revenue and financial instruments project, (5) proposed IAS 1 amendments, (6) proposed IAS 19 amendments, (7) joint protocols with IOSCO, and (8) know your IFRS 'ABC': ‘J’ for joint arrangements.
PwC's monthly report shedding light on the IASB's activities. This edition looks at looks at (1) IFRS foundation reports on global adoption of IFRS, (2) deliberations on FASB and IASB proposals on proposed changes to financial instruments accounting, (3) IASB revenue project, (4) revenue joint transition resource group, (5) rate regulation consultative group, (6) post-implementation reviews, (7) conceptual framework roundtables, and (8) know your IFRS 'ABC': ‘I’ for income statements.
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) IASB's Discussion Paper on Conceptual Framework, (2) IASB Chairman's 'ten-point' plan to improve disclosures, (3) proposals for insurance contracts – the final act?, (4) IFRS foundation on global adoption of IFRS, (5) exposure draft on bearer plants, (6) IAS 39 amendments for novation of derivatives, (7) EU requirements on payments to governments, and (8) know your IFRS 'ABC': ‘H’ for hedging.