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Issue 28 - IFRS News In Brief

This twenty-eighth edition features:

Publications & Announcements

  • IAS 39 amended for novation of derivatives
  • Guidance to help micro-sized entities apply the IFRS for SMEs
  • Revised proposals for insurance contracts open for comment until 25 October 2013
  • Proposals for bearer plants open for comment until 28 October 2013

International Accounting Standards Board - Latest Decisions Summary

  • Annual Improvements to IFRSs 2011-2013 Cycle (final amendments due Q4/2013)
  • Annual Improvements to IFRSs 2010-2012 Cycle (final amendments due Q4/2013)
  • IFRS for SMEs - Comprehensive Review 2012–2014 (exposure draft due Q3/2013)

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