Keep up to date with the latest developments in financial reporting and International Financial Reporting Standards (IFRS).
 | | 2012/04/12 | Determining whether or not a fund manager has to consolidate its managed funds has long been an issue. The delegation of decision-making authority to an expert fund manager is central to the funds business model. |
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 | | 2012/03/14 | This edition of IFRS – Insurance Newsletter highlights the results of the IASB and FASB discussions in February 2012 on the joint insurance contracts project. |
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 | | 2012/03/06 | IASB clarifies offsetting model. IASB and FASB issue common offsetting disclosure requirements. |
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 | | 2012/03/06 | Discusses the impacts of changes to joint venture accounting on mining companies. For companies with joint arrangements, this is a useful summary of the new requirements and their potential impacts. |
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 | | 2012/03/05 | Focuses on the classification of some common types of financial insturments issued by investment funds, including puttable instruments and instruments that impose on the entity an obligation to deliver a pro rata share of net assets only on liquidation. |
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 | | 2012/02/08 | Date of initial application defined |
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 | | 2012/02/08 | Serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending on 31 December 2011. |
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 | | 2012/02/08 | The IASB has deferred the mandatory effective date of the existing chapters of IFRS 9 Financial Instruments (2009) and IFRS 9 (2010) to annual periods beginning on or after 1 January 2015. |
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 | | 2012/02/07 | This publication looks at some of the main accounting issues across mining companies. It considers currently effective standards and notes future developments that could impact accounting in the sector. |
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 | | 2012/01/26 | With banks already facing revenue and cost challenges, sovereign debt impairment has come as an additional shock to the banking system, increasing pressure on profitability. |
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 | | 2011/11/07 | Discusses the IASB's ED on revenue from contracts with customers. We highlight the business impacts and what companies could start doing now. |
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 | | 2011/10/07 | In response to constituent concerns, the IASB has proposed an exception to the retrospective fair value measurement of government loans with below-market rates of interest. |
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 | | 2011/10/07 | The IASB has issued an Interpretation that introduces requirements related to capitalisation and recognition in profit or loss. |
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 | | 2011/12/07 | Discusses the requirements and impacts of IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine. |
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