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New on the Horizon

New on the Horizon publications consider the requirements of IASB Exposure Drafts. They include a discussion of the key elements of the proposed requirements and respective observations.

New on the Horizon: Revenue from contracts with customers

This edition of New on the Horizon considers the proposals in ED/2011/6 Revenue from contracts with customers, which was published on November 14, 2011

New on the Horizon: Impairment of financial assets managed in an open portfolio

This publication looks at the requirements and observations on the Supplement to ED/2009/12 Financial Instruments: Amortized Cost and Impairment, published on January 31, 2011.

New on the Horizon: Hedge accounting

This edition of New on the Horizon considers the proposed requirements of ED/2010/13 Hedge Accounting, which was published on December 9, 2010.

New on the Horizon: Offsetting financial assets and financial liabilities

This edition of New on the Horizon considers the proposed requirements of ED/2011/1 Offsetting Financial Assets and Financial Liabilities.

New on the Horizon : Leases for Retailers

The recent Exposure Draft (ED), ED/2010/9 Leases, jointly released by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB), proposes a new approach to lease accounting for lessees and lessors.

New on the Horizon: Leases for real estate companies

In August 2010, the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) issued exposure draft ED/2010/9 Leases.

New on the Horizon: Production stripping costs

Summary of the key proposals of and observations on Draft Interpretation DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine.

New on the Horizon: Revenue recognition for media companies

This edition of New on the Horizon considers the proposed requirements of ED/2010/6 Revenue from Contracts with Customers, with additional focus on the potential impact of the proposals on media companies.

New on the Horizon: Revenue recognition for technology companies

This edition of New on the Horizon considers the proposals in the ED from an IFRS perspective, with additional focus on the potential impact on technology companies.

New on the Horizon: Revenue recognition for telecoms

In the exposure draft ED/2010/6 Revenue from Contracts with Customers, the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) propose a new model for revenue recognition.

New on the Horizon: Leases

This edition of New on the Horizon considers the proposed requirements of ED/2010/9 Leases, which was published on August 17,2010.

New on the Horizon: Decommissioning in the extractive industries

In January 2010, the International Accounting Standards Board (IASB) published a limited scope exposure draft on the measurement of liabilities, which should be of significant interest to companies in the extractive industries.

New on the Horizon: Financial statement presentation

This edition of New on the Horizon considers the proposed requirements of the staff draft of exposure draft Financial Statement Presentation.

New on the Horizon: Revenue recognition for food, drink, and consumer goods companies

This edition of New on the Horizon considers the proposals in the ED from an IFRS perspective, with additional focus on the potential impact on food, drink and consumer goods companies.

New on the Horizon: Insurance contracts

This edition of New on the Horizon considers the proposed requirements of ED/2010/8 Insurance Contracts.

New on the Horizon: Fair value option for financial liabilities

This edition of New on the Horizon considers the proposed requirements of ED/2010/4 Fair Value Option for Financial Liabilities. The text of this publication is referenced to the ED and to selected other current IFRSs in issue at May 11, 2010.

New on the Horizon: Revenue from contracts with customers

In the exposure draft ED/2010/6 Revenue from Contracts with Customers, the IASB and US FASB propose a new model for revenue recognition. This New on the Horizon considers these proposals from an IFRS perspective.

New on the Horizon: Defined benefit plans

This New on the Horizon considers the proposed requirements of ED/2010/3 Defined Benefit Plans - Proposed Amendments to IAS 19, which was published on 29 April 2010.

New on the Horizon: Revenue recognition for building and construction

New on the Horizon: Measurement of liabilities in IAS 37

This edition of New on the Horizon considers the requirements of ED/2010/01 Measurement of liabilities in IAS 37. This is a limited re-exposure of proposed amendment to IAS 37.

New on the Horizon: ED/2009/12 Financial Instruments: Amortised Cost and Impairment

This edition of New on the Horizon considers the requirements of ED/2009/12 Financial Instruments: Amortised Cost and Impairment. This publication includes a discussion of the key elements of the proposed requirements and respective observations.

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