The new standard on revenue recognition is set for publication at the start of 2013 and the standard on hedge accounting is expected at the end of 2012.
Finally, the IASB has launched its first post-implementation review of a standard, namely IFRS 8 – Operating segments.
- US adoption of IFRS: Trustees deplore SEC’s silence
- Recognition of employee benefit plans with a promised return on contributions:IFRS IC reconsiders draft interpretation
- IFRS 8: IASB launches first postimplementation review
- IFRS IC continues deliberations on accounting issues resulting from restructuring of Greek government bonds
- The IASB updated its work plan
- EFRAG and ASB recommend effect analysis to improve standards development process
- EFRAG, ANC and FRC publish Discussion Paper on disclosures in the notes
A Closer Look
- Recent progress on Financial Instruments project (IFRS 9)
- Revenue recognition project: redeliberations have begun!
- Leases: continued redeliberations
- How should an investor account for contributing a subsidiary to a joint venture?