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Accounting for expected credit losses – Basel Committee seeks comments

Basel Committee on Banking Supervision proposes guidance on sound credit risk practices.
Modified date: 2/20/2015
Business and industry issue

IFRS Breaking News

These pages bring you the latest need-to-know infsormation on international standards in the accounting and regulatory space.
Modified date: 1/19/2015
Publication series; Regulatory update

First Impressions

First Impressions are prepared for new standards or significant amendments to existing standards. These publications include a discussion of the key elements of the new requirements and highlight areas that may result in a change of practice.
Modified date: 2/6/2014
Regulatory update

IFRS Practice Issues

IFRS Practice Issues address practical application issues that an entity may encounter when applying IFRSs.
Modified date: 2/6/2014
Publication series

Line of Business publications

The purpose of these publication is to consider the impact of IFRS requirements for various line of business (LOB) companies. These publications include surveys of companies who apply IFRS and contains survey results and commentary on key accounting areas for LOB companies.
Modified date: 7/28/2014
Publication series

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.
Modified date: 9/18/2014
Publication series

IFRS GAAP comparisons

These GAAP comparison publications assist you in understanding the significant differences between IFRS and accounting principles generally accepted in specified countries.
Modified date: 11/28/2014
Publication series

IFRS: New standards (2015/02)

This edition covers financial years ending on or after 31 March 2015, including interim periods within those financial years.
Modified date: 2/25/2015
Business and industry issue

New revenue standard – symbolic divergence

Less than a year after publishing their joint standard on revenue recognition, the IASB and the FASB are back in standard-setting mode.
Modified date: 3/19/2015
Business and industry issue

IFRS Newsletter: Revenue - issue 12, February 2015

This edition of IFRS Newsletter: Revenue examines the latest developments on the new standard, and what the decisions could mean for you.
Modified date: 2/20/2015
Business and industry issue
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