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: 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: Insurance contracts
This edition of New on the Horizon considers the proposed requirements of ED/2010/8 Insurance Contracts.
New guidance proposed on lease accounting
We consider the proposed requirements of ED/2010/9 Leases, which was published on 17 August 2010.

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