IFRS newsletter in English
You will find here our IFRS newsletters in English ("Beyond the GAAP"). You can also download the whole document at the bottom of the page.
IFRS newsletter - English - November-December 2011
The two standard setting body (IASB and FASB) published a new exposure draft on revenue recognition at the end of 2011 entitled Exposure Draft ED/2011/6, A revision of ED/2010/6 Revenue from Contracts with Customers.
IFRS newsletter - English - February 2011
February saw significant changes of direction in two key projects in the work plan for convergence between IFRS and US GAAP: the accounting treatment of leases and revenue recognition.
IFRS newsletter - English - November-December 2010
For the first time this year we are back again with Beyond the GAAP presenting the latest information on the application status of standard modifications and interpretations (IFRIC).
IFRS newsletter - English - September-October 2010
IFRS newsletter - English - July-August 2010
IFRS newsletter - English - June 2010
At the beginning of June, the IASB and FASB issued statements regarding their revised schedule for the short-term convergence project.
IFRS newsletter - English - May 2010
Just a few days apart in May, the IASB and FASB published their jointly developed proposals on presentation of items contained in Other Comprehensive Income (OCI). However, these proposals could be seen as something of a smokescreen…
IFRS newsletter - English - April 2010
The cloud of volcanic ash from Iceland has even affected the IASB's work! In April, the Board's meeting - which was largely a joint meeting with the FASB - had to be shortened because of the disruptions to air traffic in Europe. A delay that the two standard setters could certainly have done without.
IFRS newsletter - English - March 2010
With a view to explaining its proposals more effectively and, if possible, convincing the stakeholders of their validity, the IASB multiplied its webcasts in March: replacement of IAS 37, presentation of items in OCI, classification and measurement of financial liabilities, amortised cost and impairment of financial instruments, lease accounting...!
IFRS newsletter - English - February 2010
Taking advantage of the relative calm coming from the IASB, this month we offer a progress report on the Leases project ahead of the publication of an exposure draft on this subject. We also present the second part of our analysis of the IASB project on the impairment of financial assets.