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
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