Beyond the GAAP no.53 (English) - February 2012
Beyond the GAAP no.53 (English) - February 2012
We have decided to use this limbo period as an ideal opportunity to re-examine one of the IASB’s major projects, namely the Insurance Contracts project. A lot of water has passed under the bridge since the project was launched in 2002.
News
- Trustees appointed to IFRS Foundation
- Impairment of financial instruments
- Classification and measurement: moving towards less stringent criteria for the characteristics of the instrument
- EFRAG publishes conclusions of field-test study on consolidation standards
- Materiality in financial reporting: ESMA extends comment period
A Closer Look
- Leases: discussions continue on lessee accounting model
- Insurance Contracts (IFRS 4 Phase II): at what stage are we in the project? (part one)