IFRS – financial instruments
Changes to accounting for financial instruments could affect all reporting entities; classification & measurement, hedging, impairment, offsetting.
Accounting Change for Banks
Provides updates regarding the status of IFRS for banks and on how to prepare for the changes and new opportunities ahead.
IFRS – leases
IASB and U.S. FASB are seeking to introduce a new accounting model for lessees and lessors. Follow them up they prepare to issue revised proposals.
IFRS – revenue
The IASB and FASB published a new joint revenue standard on revenue recognition in May 2014.