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Issue 27 - IFRS News In Brief

This twenty-seventh edition features:

Publications & Announcements

  • IAS 36 amended for disclosure of non-financial assets’ recoverable amount
  • Release of IFRIC Interpretation 21 – Levies
  • Revised proposals for lease accounting open for comment until 13 September 2013

IFRS Intepretations Committee - Latest Decisions Summary

International Accounting Standards Board - Latest Decisions Summary

  • Revenue Recognition (IFRS due Q3/2013)
  • Novation of derivatives and continuation of hedge accounting (final amendments to IAS 39/IFRS 9 due June 2013)
  • IFRS for SMEs - Comprehensive Review 2012–2014 (exposure draft due Q3/2013)

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