Issue 33 - IFRS News In Brief

This thirty-third edition features:

Publications & Announcements

  • Seven standards amended under ‘Annual Improvements to IFRSs 2010-2012 cycle’
  • Four standards amended under ‘Annual Improvements to IFRSs 2011-2013 cycle’
  • Proposals for limited amendments to IAS 27 open for comment until 3 February 2014
  • Proposals for five amendments to four standards open for comment until 13 March 2014

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)
  • Fair Value Measurement: Unit of Account (ED due Q1/2014)
  • Equity Method: Share of Other Net Assets Changes (amendments to IAS 28 due Q1/2014)
  • Deletion of IFRS 1 short-term exemptions (Annual Improvements 2013-2015 cycle ED due Q3/2014)

Upcoming Comment Deadlines



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