IFRS newsletter - English - May 2009
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IFRS newsletter - English - May 2009
With less than a month to go before June 30, it is time to prepare the interim report and to apply the standards and interpretations which came into effect on January 1, 2009.
One thing is sure, to judge by the volume of new documents, IFRS standards have not been hit by the crisis! Borrowing costs, presentation of financial statements, segment disclosures… the list of new topics is impressive. To help you find your way through it all, Beyond the GAAP provides a summary of the applicable texts and an analysis of their implementation at June 30. In addition, news from the IASB suggests that the second half will also be quite lively: three exposure drafts on financial instruments are expected by the end of the year.
