The direct consequence of this delay is the deferment of the effective date of IFRS 9 to 1 January 2015… the earliest date which will probably also be chosen for all the new standards to appear between now and 2012.
- Wayne Upton succeeds Robert Garnett at the head of the IFRS Interpretations Committee
- IASB to defer the effective date of IFRS9
- IASB and FASB to re-expose their proposals for the Leases project
- IASB and FASB discuss the mandatory effective date of the future standard on revenue recognition
- The IASB launches a public consultation on its future work plan
- The IASB updates its work plan
- Offsetting financial assets and financial liabilities: convergence will wait!
- Hedge accounting: further redeliberations
- ESMA (formerly CESR) publishes two Public Statements on IFRS financial information
- Adoption of revised IAS 19 and IAS 1
A closer look
- The IASB publishes a standard on fair value
- The revised IAS 19: the key points in 10 questions/answers
- Leases: redeliberations continue