IFRS: New standards (2014/04)
This edition covers financial years ending on or after 31 March 2014, including interim periods within those financial years.
Bridging the GAAP (2014/03)
Investors invest globally, and demand for APMs does not stop at regulatory borders.
ESMA’s proposals will be followed with interest beyond the EU.
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.
In the Headlines
In the headlines provide information in relation to new exposure drafts and standards issued by the IASB.