IFRS news - March 2014

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IFRS news 03/10/2014 by Assurance services
IFRS news -  March 2014

At a glance

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.

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

The March 2014 edition looks at:

  • Financial performance
    Change on the horizon - Peter Hogarth looks at recent developments
  • IFRS 3 – relevance versus complexity
    Olivier Schérer gives his perspective on the post implementation review
  • Non-viability instruments
    Debt versus equity - regulatory reform adds fuel to the age old debate
  • Insurance project
    Convergence out of sight as IASB and FASB diverge
  • Cannon Street Press
    — IFRS 9 effective date
    — New revenue standard delayed
    — IFRS Workplan
    — IC stops debate on ‘higher of’ plans
  • Questions and answers
    ‘N’ is for Non-controlling interests