Beyond the GAAP no.43 (English) - March 2011

As is clear from the updated IASB work plan, the second half of 2011 will be quite exceptional in the history of the international standard setter. No fewer than four new standards will be published, two will be amended and the final vote on the content of four future major standards will be taken.

Though there can be no doubt that the IASB and the FASB will make every effort to meet the objective set by the G20, it is nevertheless hard to believe that discussions on the financial instruments project in particular could be concluded by 30 June 2011 at midnight, when the call for comments on all the phases of the project is still current. Whatever happens, the next few weeks will be fascinating!


  • EFRAG and European standard setters consult on the main IASB projects
  • The IASB updates its work plan
  • Effective date of future standards
  • Meeting between EFRAG and IASB to discuss the progress of the convergence work plan
  • ESMA (formerly CESR): 10th extract from the database of enforcement

A closer look

  • Leases: continued redeliberations
  • IASB and FASB continue their redeliberations on the Revenue Recognition project
  • Puts on non-controlling interests: towards a scope amendment of IAS 32?


Beyond the GAAP n°43 - March 2011
Beyond the GAAP n°43 - March 2011