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IFRS newsletter in English

You will find here our IFRS newsletter in English ("Beyond the GAAP").

Beyond the GAAP

IFRS newsletter - English - June 2010

At the beginning of June, the IASB and FASB issued statements regarding their revised schedule for the short-term convergence project.

IFRS newsletter - English - May 2010

Just a few days apart in May, the IASB and FASB published their jointly developed proposals on presentation of items contained in Other Comprehensive Income (OCI). However, these proposals could be seen as something of a smokescreen…

IFRS newsletter - English - April 2010

The cloud of volcanic ash from Iceland has even affected the IASB's work! In April, the Board's meeting - which was largely a joint meeting with the FASB - had to be shortened because of the disruptions to air traffic in Europe. A delay that the two standard setters could certainly have done without.

IFRS newsletter - English - March 2010

With a view to explaining its proposals more effectively and, if possible, convincing the stakeholders of their validity, the IASB multiplied its webcasts in March: replacement of IAS 37, presentation of items in OCI, classification and measurement of financial liabilities, amortised cost and impairment of financial instruments, lease accounting...!

IFRS newsletter - English - February 2010

Taking advantage of the relative calm coming from the IASB, this month we offer a progress report on the Leases project ahead of the publication of an exposure draft on this subject. We also present the second part of our analysis of the IASB project on the impairment of financial assets.

Index - IFRS newsletters - English

Index from September 2008 to January 2010

IFRS newsletter - English - January 2010

The IASB’s first exposure draft of 2010 deals with the measurement of liabilities in IAS 37.

IFRS newsletter - English - December 2009

The outgoing year has been marked by intensive work by the IASB. Under political pressure, many projects have been pushed ahead briskly, in particular those concerning the recognition of financial instruments. However, the adoption of the first part of IFRS 9 must not hide the fact that there is a long way to go yet before getting started on a complete replacement of IAS 39. Here 2010 will be marked by discussions on the impairment of financial instruments and on hedge accounting.

IFRS newsletter - English - November 2009

The end of the financial reporting period is drawing near! Though the previous year has seen an IASB focus on financial instruments, European preparers will not be able to apply the first phase of the revised IAS 39 as from 31 December. The European Union has indeed decided to postpone the adoption of IFRS 9.

IFRS newsletter - English - October 2009

October was a particularly busy month for the IASB: five days of ‘normal’ meetings, three days of joint meetings with the FASB, three days of meetings on the financial instruments project: a total of eleven days of meetings… a record!

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