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Beyond the GAAP no.66 - April 2013
Beyond the GAAP no.66 - April 2013
Key documents such as the second exposure draft on leases, or the exposure draft on insurance contracts, are due for publication before the end of June.
The final standards on revenue recognition and hedge accounting should follow soon after.
In the meantime, Beyond the GAAP invites you to take a look at the IASB’s proposals for the impairment of financial assets on the basis of expected losses. After the 2009 and 2011 publications, has the IASB finally arrived at a definitive model?