Details

Service: Audit
Type: Publication series
Date: 9/20/2010

New on the Horizon publications

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.

To obtain printed versions of the available IFRS publications please email KPMG ISG

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New on the Horizon: Rate-regulated activities

This New on the Horizon looks at the IASB's proposed interim guidance on accounting for regulatory deferral accounts by first-time adopters of IFRS.

New on the Horizon: Financial instruments - Expected credit losses

The IASB's revised proposals are a step change in accounting for impairment, with big impacts likely for banks and similar financial institutions.

New on the Horizon: Classification and measurement

This New on the Horizon looks at the proposed limited amendments to IFRS 9 Financial Instruments (2010) on classification and measurement.

New on the Horizon: Hedge accounting

Considers the proposed requirements of the draft of IFRS 9: Financial Instruments (the staff draft) relating to the general hedge accounting model.

New on the Horizon: Revenue from contracts with customers

This edition introduces the proposals in ED/2011/6 Revenue from contracts with customers, which was published on 14 November 2011.

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

This publication looks at the requirements and observations on the Supplement Financial Instruments: Amortized Cost and Impairment.

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: Hedge Accounting

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

New on the Horizon: Leases for Retailers

This report highlights how the recent Exposure Draft on Leases could impact retailers’ businesses.

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: Leases

This publication considers the proposed requirements of the IASB's Exposure Draft 2010/9 Leases, published on 17 August 2010.

New on the Horizon: Financial statement presentation

This publication considers the proposed requirements of the IASB's staff draft of the Exposure Draft on Financial Statement Presentation.

New on the Horizon: Extractive activities

Considers the requirements of the DP Extractive Activities: discusses elements of proposals, highlights areas that may result in a change of practice.

New on the Horizon: Measurement of liabilities in IAS 37

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: 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.

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