IFRS newsletter - English - December 2009
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IFRS newsletter - English - December 2009
The outgoing year has been marked by intensive work by the IASB. Under political pressure, many projects have been pushed ahead briskly, in particular those concerning the recognition of financial instruments. However, the adoption of the first part of IFRS 9 must not hide the fact that there is a long way to go yet before getting started on a complete replacement of IAS 39. Here 2010 will be marked by discussions on the impairment of financial instruments and on
hedge accounting.
hedge accounting.
While the IASB has to find suitable responses to the issues highlighted by the crisis, it also wishes to maintain progress on convergence with the US GAAP. Beyond the GAAP here provides an overview of the work plan for IFRSs, once again a busy one, which awaits the IASB in 2010.
