Integrated reporting (2013/23)
This In the Headlines looks at the newly issued Integrated Reporting Framework, which aims to reshape the direction and focus of corporate reporting.
IFRS: New standards (2013/22)
Each quarter, we provide a summary of newly effective and forthcoming standards. This edition covers financial years ending on or after 31 December 2013, including interim periods within those financial years.
Employee contributions (2013/20)
This In the Headlines looks at amendments to the accounting for defined benefit pension schemes under IAS 19 Employee Benefits (2011).
Shaping the future of IFRS (2013/16)
This In the Headlines examines some of the discussion around the IASB's commitment to revise its Conceptual Framework to address concerns about IFRS.
Reminder: Effective dates of IFRS (2013/15)
This edition serves as a reminder of newly effective standards and standards issued but not yet effective for annual reporting periods ending on or after 30 September 2013.
Insurance contracts (2013/11)
The IASB's proposed accounting and reporting model for insurance contracts would completely overhaul the way an insurer’s financial statements look.
Liabilities for levies (2013/09)
Levies have become more common in recent years, with governments in a number of jurisdictions introducing levies to raise additional income.
In a major shake-up of lease accounting, the IASB and FASB have published revised proposals to bring most leases on-balance sheet for lessees.
Expected credit losses (2013/04)
The IASB's revised proposals are a step change in accounting for impairment, with big impacts likely for banks and similar financial institutions.
Shaping the future of IFRS (2012/24)
The IASB has issued a feedback statement on its agenda consultation, outlining a new approach to developing standards and sets out new priorities.
Update on IASB’s work plan (2011/30)
IASB’s projected targets, the IASB is in the process of obtaining input on the broad strategic direction it should follow in setting its work plan.
In the Headlines
In the headlines provide information in relation to new exposure drafts and standards issued by the IASB.