Reminder: effective dates of IFRSs
This Briefing Sheet serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 31 December 2010.
Exposure Draft ED/2010/13 Hedge Accounting
This Briefing Sheet summarises Exposure Draft ED/2010/13 Hedge Accounting (the ED), which was published by the IASB1 on 9 December 2010. Comments are due to the IASB by 9 March 2011.
Exposure draft ED/2010/9 Leases
The ED proposes new models for lessee and lessor accounting, which would change current lease accounting requirements significantly.
IASB Exposure Draft Measurement of Liabilities in IAS 37
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft Measurement of Liabilities in IAS 37- Proposed amendments to IAS 37 (the 2010 ED), which was published on 5 January 2010.