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IFRS newsletter in English

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

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!

IFRS newsletter - English - September 2009

The financial crisis, one year on… Against this background, the G20 meeting held in Pittsburgh in late September culminated in a wish to see the accounting principles of members countries converge by June 2011.

IFRS newsletter - English - June 2009

Derecognition: the first phase in the replacement of IAS 39. The IASB has begun by examining securitisation and other transfers of financial assets.

IFRS newsletter - English - May 2009

With less than a month to go before June 30, it is time to prepare the interim report and to apply the standards and interpretations which came into effect on January 1, 2009.

IFRS newsletter - English - April 2009

Ready ! Steady ! Go ! Yet the IASB and the FASB started a long run in order to issue an exposure draft on financial instruments by the end of the year 2009. The Financial Crisis Advisory Group supported their initiative. Many respondents expected the Board to modify IAS 39 before year-end but the IASB denied this too ambitious schedule.

IFRS newsletter - English - March 2009

Will the current crisis put an end to the convergence project between US GAAP and IFRS? This question may sound weird given the numerous joint projects.

IFRS newsletter - English - February 2009

Spring is coming along with several key steps for standards setting. In March, the IASB will receive the comment letters on major projects: Consolidation, Relationship with the State and Constitution Review.

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