Issue 32 - IFRS News In Brief

This thirty-second edition features:

Publications & Announcements

  • IFRS 9 supplemented with a chapter on general hedge accounting
  • IFRS 9 amended for its effective date and early application of ‘own credit’
  • IAS 19 simplified for employee contributions to defined benefit plans

IFRS Interpretations Committee - Latest Decisions Summary

International Accounting Standards Boards - Latest Decisions Summary

  • Financial Instruments: Classification and Measurement (amendments to IFRS 9 due H1/2014)
  • Financial Instruments: Impairment (IFRS due H1/2014)
  • Clarification of Acceptable Methods of Depreciation and Amortisation (amendments to IAS 16 and IAS 38 due Q1/2014)

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