This twenty-third edition features:
Publications & Announcements
- Proposal for amendments to IAS 36 open for comment until 19 March 2013
- Proposed IFRS Taxonomy 2013 open for comment until 18 March 2013
IFRS Interpretations Committee - Latest Decisions Summary
- Put options written on non-controlling interests (Interpretation of IAS 32)
- Levies charged by public authorities on entities that operate in a specific market (Interpretation of IAS 37)
International Accounting Standards Board - Latest Decisions Summary
- Revenue Recognition (IFRS due Q2/2013)
- Leases (re-exposure due Q2/2013)
- Financial instruments: hedge accounting (IFRS due Q2/2013)
- Novation of OTC derivatives and continued designation for hedge accounting (exposure draft due Q1/2013)
- Insurance contracts (re-exposure due H1/2013)
- Rate-regulated activities (exposure draft of interim IFRS due H1/2013)
Upcoming Comment Deadlines
