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.
Accounting for dynamic risk management activities
Insurance contracts
Leases for Banks
New on the Horizon
Rate-regulated activities
Impairment of financial assets
Offsetting financial assets
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Extractive activities (April 2010)
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New on the Horizon: Financial Instruments

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