July-August issue of the “Beyond the GAAP” newsletter piblished
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July-August issue of “Beyond the GAAP”
The IASB has taken advantage of the summer break to finalise a number of publications. These include the complete version of IFRS 9 on financial instruments, published in July.
While this publication, along with the issue of IFRS 15 in May, brings two major projects to a conclusion, other long-term projects are still awaiting completion.
The continued redeliberations on the Leases project will receive particular attention, not least in the light of the consultation initiatives launched by EFRAG and the main European accounting standard-setters.
Redeliberations on accounting for insurance contracts will also take time and energy, while work on the conceptual framework should result in the publication of an exposure draft in the first quarter of 2015.
Hence the coming months will be busy and perhaps turbulent in the world of IFRSs. Beyond the GAAP will continue to steer you through these developments.
Contents:
- IFRS Highlights
- The IASB publishes the full and final version of IFRS 9 on financial instruments!
- Recognition of deferred tax assets for unrealised losses
- Narrow-scope amendment to IAS 27 – Equity method in Separate Financial Statements
- European Highlights
- European Commission launches consultation on the impact of IFRSs
- EFRAG to hold outreach event on the Leases project
- A Closer Look
- The IASB clarifies the accounting treatment of joint arrangements
- Events & FAQ
Download below the Mazars’ “Beyond the GAAP” Newsletter No. 80 – July-August 2014
Gregoire Dattee
