New on the Horizon publications 

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.
Revenue recognition for telecoms
New on the Horizon: Revenue recognition for telecoms
This publication looks at the potential impact of the revised proposals on telecoms, discusses whether previous concerns expressed by them have been addressed, and highlights new issues relevant to telecoms.
Revenue from contracts with customers
New on the Horizon: Revenue from contracts with customers
This edition of New on the Horizon introduces the proposals in ED/2011/6 Revenue from contracts with customers, which was published on 14 November 2011.
Investment entities
New on the Horizon: Investment entities
This issue of New on the Horizon focuses on proposals to amend IFRS 10 Consolidated Financial Statements. The amendments would require qualifying investment entities to account for subsidiaries at fair value through profit or loss.
Impairment of financial assets
New on the Horizon: Impairment of financial assets in an open portfolio
This publication looks at the requirements and observations on the Supplement to ED/2009/12 Financial Instruments: Amortized Cost and Impairment, which was published on 31 January 2011.
Offsetting financial assets
New on the Horizon: Offsetting financial assets and financial liabilities
This edition of New on the Horizon considers the proposed requirements of ED/2011/1 Offsetting Financial Assets and Financial Liabilities.
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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.
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New on the Horizon: Leases for Retailers
This report highlights how the recent Exposure Draft on Leases could impact retailers’ businesses.
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New on the Horizon: Insurance contracts
This edition of New on the Horizon considers the proposed requirements of ED/2010/8 Insurance Contracts.
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New on the Horizon: Leases
This publication considers the proposed requirements of the IASB's Exposure Draft 2010/9 Leases, published on 17 August 2010.
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New on the Horizon: Financial statement presentation
This publication considers the proposed requirements of the IASB's staff draft of the Exposure Draft on Financial Statement Presentation.
Extractive activities (April 2010)
New on the Horizon: Extractive activities
This New on the Horizon considers the requirements of the DP Extractive Activities. It includes a discussion of the key elements of the proposals and highlights areas that may result in a change of practice.
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New on the Horizon: Measurement of liabilities in IAS 37
This edition of New on the Horizon considers the requirements of ED/2010/01 Measurement of liabilities in IAS 37. This is a limited re-exposure of proposed amendment to IAS 37.
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New on the Horizon: ED/2009/12 Financial Instruments: Amortised Cost and Impairment
This edition of New on the Horizon considers the requirements of ED/2009/12 Financial Instruments: Amortised Cost and Impairment. This publication includes a discussion of the key elements of the proposed requirements and respective observations.

To obtain printed versions of the available IFRS publications please email KPMG ISG

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