IFRS News

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IFRS News is PwC' monthly newsletter highlighting current developments at the International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC).

All issues of IFRS News since 2007 inclusive a catalogue by topics are available in the PwC Global library.

Download an issue of IFRS News in pdf format:

 

March 2014 (479 KB)

  • Financial performance: Change on the horizon;
  • IFRS 3 - relevance versus complexity;
  • Non-viability instruments;
  • Insurance project: Convergence out of sight;
  • Cannon Street press.

February 2014 (495 KB)

  • Needs of capital providers: EFRAG and ICAS report;
  • IFRS 3 - relevance versus complexity;
  • IFRIC 21: Just ‘levies’ or much more?;
  • Businessmodel: How should it affect accounting?;
  • Cannon Street press.

December 2013/January 2014 (646 KB)

  • IFRS 9 hedging project: ‘Third phase’ published;
  • Revised pension changes: Are you ready?;
  • Non-viability instruments;
  • Closing thoughts: 1o key reminders for 2013 year-ends;
  • Cannon Street press.

December 2013/January 2014 (646 KB)

  • IFRS 9 hedging project: ‘Third phase’ published;
  • Revised pension changes: Are you ready?;
  • Non-viability instruments;
  • Closing thoughts: 1o key reminders for 2013 year-ends;
  • Cannon Street press.

November 2013 (447 kB)

  • IASB Leasing Project: The comment letters are in;
  • IASB Revenue Project: Are we there yet?;
  • Cannon Street press.

October 2013 (511 kB)

  • IFRS IC progress report: Staff report on IC activities;
  • Joint standard setting: The end of an era;
  • Conceptual framework: An "academic" view from Chris Nobes;
  • Cannon Street press.

September 2013 (558 kB)

  • IFRS adoption: IFRS foundation reports on global adoption of IFRS;
  • IFRS 9 deliberations: Comment letters are in FASB and IASB proposals;
  • Cannon Street press.

July & August 2013 (451 kB)

  • Conceptual framework: IASB publishes discussion paper;
  • Disclosures: IASB Chairman's "ten-point" plan;
  • Insurance contracts: IASB publishes exposure draft;
  • Cannon Street press.

June 2013 (444 kB)

  • Leasing: IASB publishes exposure draft;
  • IC - past and future: Wayne Upton, IC Chairman, shares his perspectives;
  • Cannon Street press.

May 2013 (477 kB)

  • Integrated reporting: IIRC publishes consultation draft;
  • Levies: IC to issue interpretation on accounting for levies;
  • Insurers face change: An update on the Insurance Contract project and other key accounting changes;
  • Cannon Street press.

April 2013 (485 kB)

  • Impairment of financial instruments - IASB publishes exposure draft;
  • Discount rate and IAS 19: IC debates the meaning of "high quality" and "a deep market";
  • IFRS for SMEs: Post implementation feedback;
  • Cannon Street press.

March 2013 (477 kB)

  • The disclosure problem: IASB takes on the challenge;
  • Improving IFRS - A point of view: Ten concrete measures for improving IFRS;
  • Profile: Mary Tokar;
  • IFRS 10 and 11: are you affected?;
  • Cannon Street press.

February 2013 (457 kB)

  • Back to basics – the IASB goes to work on the Conceptual Framework;
  • IAS 19: Are you ready?;
  • Cannon Street press.

December 2012 & January 2013 (285 kB)

  • IFRS 9 project: Making headway on financial instruments;
  • IASB Revenue project: Boards make progress;
  • IAS 19 and discount rates;
  • Impairment of non-financial assets.

December 2012 & January 2013 (285 kB)

  • IFRS 9 project: Making headway on financial instruments;
  • IASB Revenue project: Boards make progress;
  • IAS 19 and discount rates;
  • Impairment of non-financial assets.

November 2012 (349 kB)

  • Exemption from consolidating investment entities;
  • Viewpoint - are you truly happy with your accounting framework;
  • Revenue update;
  • Q&A - Associates.

October 2012 (319 kB)

  • Project on revenue recognition: key decisions outlined;
  • Leases - update;
  • IFRS quiz - Deferred tax.

September 2012 (340 kB)

  • IASB publishes hedging review draft;
  • Joint venture or joint operation? Classification of joint arrangements;
  • IFRS quiz - Operating segments.

July & August 2012 (464 kB)

  • IAS 19 (employee benefits) amendment brings significant change;
  • IASB amends IAS 1 for presentation of OCI (other comprehensive income);
  • IASB and FASB to re-expose proposed revenue standard;
  • Transition to IFRS: progress or not?

June 2012 (333 kB)

  • The latest discussions about the financial instruments project;
  • Progress with the various improvement projects;
  • Draft IFRIC on levies and on put options;
  • New appointments at the IASB and IFRS Interpretation Committee;
  • IFRF quiz: impairment of assets.

May 2012 (304 kB)

  • The second exposure draft on revenue recognition;
  • New IFRSs applicable for 2012 year-ends;
  • IFRS quiz - test your knowledge of embeded derivatives and hedge accounting.

April 2012 (333 kB)

  • Progress update on key IASB projects;
  • IFRS 1 amendment;
  • IFRS quiz - Share-based payments.

March 2012 (309 kB)

  • Related party disclosures;
  • IASB agenda consultation - Call for "period of calm";
  • John Hitchings on recent review of the IFRS Foundation’s governance;
  • IFRS quiz - Contingent consideration.

February 2012 (360 kB)

  • Eurozone and 2011 financial reporting;
  • Interview - IASB chairman Hans Hoogervorstem;
  • IFRS quiz - debt versus equity.

December 2011/January 2012 (297 kB)

  • New revenue recognition exposure draft;
  • IAS 32 amendments - Asset/liability offsetting;
  • Leasing update;
  • IFRS 9 new effective date;
  • IFRS 10 transition proposal.