Beyond the GAAP no.36 (English) - July / August 2010

There’s no danger of boredom this summer! After the revenue recognition exposure draft published at the end of June, the IASB published on 30 July its exposure draft on insurance contracts - two exposure drafts that have been eagerly awaited for some months now. These publications are joined by the staff draft on financial statements presentation, a new stage before an exposure draft in early 2011.

In this double edition, DOCTR’in will outline the main points of these three publications.


  • The SMEs Implementation Group appointed
  • The IASB resumes discussions on Rate-regulated Activities
  • Fair value hedging: the IASB moves the debate forward
  • CESR: 8th extract from the database of enforcement decisions
  • Adoption of IFRIC 14 amendment
  • Adoption of IAS 24 R
  • Adoption of IFRIC 19 Interpretation

A closer look

  • IFRS 4 phase 2: exposure draft at last!
  • Puts on non-controlling interests: an amendment to IFRSs rather than just an Interpretation?
  • The IASB project on revenue recognition in 15 Q&A
  • IASB publishes a staff draft as part of the project on Financial Statements Presentation


Beyond the Gaap n°36 - July & August 2010
Beyond the Gaap n°36 - July & August 2010