The 2011 reporting date is drawing near! It is likely to be a tricky exercise, not because of the new accounting standards but because of the sovereign debt crisis. More than ever, issuers must be meticulous in their valuations and the quality and clarity of the information they publish. Meanwhile the IASB continues working on its major projects, as witnessed by the publication of the second exposure draft on revenue recognition.
Application of IFRS 8 in Europe
Macro hedging: the latest discussions
Financial instruments: reopening the Phase I of IFRS 9
The mandatory effective date of IFRS 9 will be put back to 1 January 2015
IASB clarifies IFRS 10 transitional provisions
ESMA public statement on sovereign debt in IFRS financial statements
Europe endorses the amendments to IFRS 7: Disclosures - Transfers of Financial Assets
A closer look
Standards and interpretations applicable at 31 December 2011
The new IASB exposure-draft on revenue recognition in 20 Q&A (Part 1)
Beyond the GAAP n°50 November 11
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