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Issue 41 - IFRS News In Brief

This fourty-first edition features:

Publications and Announcements

  • IAS 27 amended to reinstate the equity method option
  • IFRS 10 and IAS 28 amended to achieve consistency
  • Four standards amended under ‘Annual Improvements to IFRSs 2012-2014 cycle’
  • Proposals for amendments to IAS 12 open for comment until 18 December 2014
  • Proposals for amendments to IFRS 10, IFRS 12, IFRS 13, IAS 27, IAS 28 and IAS 36 open for comment until 16 January 2015
  • Discussion paper on rate regulation open for comment until 15 January 2015

IFRS Interpretations Committee - Latest Decisions Summary

  • Topics for further consideration by the IC and/or IASB
  • Explanations of existing requirements

International Accounting Standards Board - Latest Decisions Summary

  • Insurance Contracts (redeliberations on the 2013 ED)
  • Conceptual Framework (exposure draft due Q1/2015)

Upcoming Comment Deadlines

RSM International Comment Letters

 

 

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