China

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: Accounting for dynamic risk management activities
New on the Horizon:Insurance contracts - A new world for insurance
New on the Horizon: Leases of banks
New on the Horizon: Leases
New on the Horizon: Accounting for rate-regulated activities
New on the Horizon: Financial instruments - Expected credit losses
New on the Horizon: Classification and Measurement - Proposed limited amendments to IFRS 9
New on the Horizon: Hedge Accounting
New on the Horizon: Revenue recognition for technology companies
New on the horizon: Revenue recognition for Aerospace and Defense companies
New on the Horizon: Revenue recognition for real estate investment and development
New on the Horizon: Revenue recognition for telecoms
New on the Horizon: Revenue recognition for building and construction
New on the Horizon: Revenue from contracts with customers
The Architecture of Integration: A Guide to M&A in Financial Services
New on the Horizon: Investment entities
Taking the Pulse: A global study of mergers and acquisitions in Healthcare
New on the Horizon: Impairment of financial assets managed in an open portfolio
New on the Horizon: Offsetting financial assets and financial liabilities
New on the Horizon: Hedge accounting
New on the Horizon: Leases for retailers
New on the Horizon: Leases for real estate companies
New on the Horizon: Insurance contracts
New on the Horizon: Leases
New on the Horizon: Production stripping costs
New on the Horizon: Revenue recognition for technology companies
New on the Horizon: Financial statement presentation
New on the Horizon: Revenue recognition for food, drink and consumer goods companies
New on the Horizon: Revenue recognition for media companies
New on the Horizon: Revenue recognition for building and construction
New on the Horizon: Revenue recognition for telecoms
New on the Horizon: Revenue from contracts with customers
New on the Horizon: Fair value option for financial liabilities
New on the Horizon: Defined benefit plans
New on the Horizon: Extractive Activities
New on the Horizon: Decommissioning in the extractive industries
New on the Horizon: Measurement of liabilities in IAS 37
New on the Horizon: ED/2009/12 Financial Instruments: Amortised Cost and Impairment