In brief and Straight away
Our In brief and Straight away series provides guidance on latest proposals, standards or interpretations from the IASB or the IFRIC. We help you analyse the issue, understand its impact and decide the next steps you must take.
In brief
- INT2014-12 IASB concludes the annual improvements to IFRSs 2012–2014 cycle
- INT2014-11 IASB publishes amendments to IFRS 10 and IAS 28
- INT2014-13 Change in timing for recording the annual pharmaceutical fee
- IASB issues complete version of IFRS 9, 'Financial Instruments'
- Amendments to classification of bearer plants
- Revenue recognition – the future is here
- Clarification of acceptable methods of depreciation and amortisation
- Acquisition of interests in joint operations
- Exchange rates in Venezuela
Straight away
- IASB publishes exposure draft on consolidation exception for investment entities
- IASB issues discussion paper on macro hedging
- IASB issues exposure draft of amendments to IAS 1
- First steps in post-implementation review of IFRS 3: Business combinations
- IASB issues interim standard on rate regulation
- IASB publishes final standard on annual improvements 2011-13 cycle
- IASB publishes final standard on annual improvements 2010-12 cycle
- IASB publishes exposure draft on improvements project 2012-14 cycle
- IASB publishes exposure draft to allow use of the equity method in separate financial statements
- IFRS Interpretations Committee concludes on IAS 19 discount rates
- IASB issues amendment to IAS 19R
- IASB issues final standard on hedge accounting and amendments to IFRS 9
- ESMA European common enforcement priorities for 2013 financial statements
- Revenue recognition: Boards wrap up redeliberations
- IASB publishes exposure draft of proposed amendments to the IFRS for SMEs
- Boards redeliberate aspects of joint revenue project
- IASB issues discussion paper on conceptual framework
- Revised proposals for insurance contracts
- EU introduce requirements to disclose payments to governments
- IASB issues narrow-scope amendments to IAS 36: Impairment of assets
- IFRS IC issues an interpretation on the accounting for levies
- IASB/FASB publish revised exposure draft on leases
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