 | IFRS – financial instrumentsChanges to accounting for financial instruments could affect all reporting entities; classification & measurement, hedging, impairment, offsetting. |
 | IFRS – leasesIASB and U.S. FASB are seeking to introduce a new accounting model for lessees and lessors. Follow them up they prepare to issue revised proposals. |
 | IFRS – revenueOne model – two approaches – five steps. A new standard on revenue recognition that will apply all to most industries under IFRS and U.S GAAP in 2013. |
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