• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 11/10/2011

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

September 2011 IASB meetings (2011/32) 

This summary combines the outcomes of the individual sessions from the International Accounting Standards Board's (IASB) meetings held on 19–21 September 2011. In some sessions the IASB held joint discussions with the FASB (US Financial Standards Board).
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  • Financial instruments - Inconsistencies in impairment application guidance in IAS 32 to be removed and dynamic hedging relationships to be exempt from certain disclosure requirements.
  • Insurance - No limit to available techniques for insurance risk adjustment; confidence level equivalent disclosure retained.
  • Leasing - Fair value measurement of right to receive lease payments prohibited.
  • Annual improvements project - decision on responsible entity disclosures regarding key management personnel deferred.
IFRS Briefing Sheets - International financial reporting updates