Another significant event this autumn is the publication of a review draft on the general hedge accounting model (micro-hedging), after four years of work by the IASB. The review makes some big changes from the current IAS 39, in line with the amount of time taken to get there!
- IASB updates work plan
- IFRS 4 Phase II – Towards a new exposure draft
- IASB proposes amendment to accounting treatment of other changes in an investor’s interest in an associate’s equity under IAS 28
- Leases: impairment of right-of-use asset. What are the accounting consequences under the SLE approach?
- Leases: sale and leaseback transactions
A closer look:
- Revision of hedge accounting under IFRS: review draft published on general hedge accounting
- Ongoing joint redeliberations on Revenue Recognition
- Impact of latest amendment to IFRS 7 on 30 June 2012 financial statements