Beyond the GAAP no.55 - April 2012
Beyond the GAAP no.55 - April 2012
At the beginning of May, the IASB published an exposure draft of proposed amendments to eleven IFRSs under its Annual Improvements project (cycle 2010- 2012). The comment period is open until 5 September 2012.
News
- Trustees publish report on efficiency and effectiveness of IFRS Interpretations Committee
- Exposure draft on annual improvements to IFRS: 2010-2012 cycle
- SME Implementation Group publishes two new Q&As
- EFRAG launches field-test on general hedge accounting
- ESMA questions IFRS Interpretations Committee on restructuring of Greek government bonds
A Closer Look
- IFRS 9: the two Boards make progress on impairment, classification and measurement