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Beyond the GAAP - September 2013 issue
Even some organisations representing analysts or users of financial statements have suggested that the standard setters’ proposals do not meet their needs.
Lively debates on this subject will therefore continue over the coming months, while, in parallel, work on the future of IFRSs goes on. The discussion paper reviewing the Conceptual Framework of IFRS, published in July 2013, is currently the subject of a series of events and webcasts throughout the comment period, which runs until January 2014. This month, Beyond the GAAP will introduce the key points.
Highlights
IFRS Standards
- IFRS 9 Phase 2, Impairment: will the Boards converge?
- Boards refine their positions on IFRS 9 Phase 1
- IASB plans to amend some provisions of IAS 1
- IFRIC recommends the Board to amend IFRS 2
A Closer Look
- IASB reviews the Conceptual Framework for IFRSs