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IFRS outlook: Insights on International GAAP® - Ernst & Young - Global

IFRS outlook

Insights on International GAAP®

Download IFRS Outlook January 2012

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In this issue:

  • Global Accounting Standards post-2011 – a way forward
  • Hedge accounting moves closer to risk management practices
  • IFRS project update
  • Resources

 

 

 

 

 

 

Global Accounting Standards post-2011 – a way forward

The IASB issued a request for views on the strategic direction and overall balance of its standard-setting agenda. In the midst of the ongoing global financial crisis, we provide our views on the role the IASB can play in setting relevant and useful standards for global financial reporting.

Hedge accounting moves closer to risk management practices

The IASB’s new standard expected on hedge accounting will mark a significant shift from the way entities have conventionally applied hedge accounting under IFRS. A Review Draftof the final standard is expected to be available on the IASB’s website in early 2012 for a period of 90 days. In this article, we summarise the reasons for the project and discuss the differences between the new hedge accounting model and current requirements under IAS 39 Financial Instruments: Recognition and Measurement.

IFRS project update

Find out which projects the IASB and the IFRS Interpretations Committee are currently discussing.

Resources

Look here for an up-to-date list of our recent publications.

 

Contacts

Contact the IFRS desk in your area. 

Dramatic changes ahead for lease accounting

Lease accounting is changing and will affect a broad range of companies.  But when? And why? Read our report to get answers your questions.

Global IFRS Resources

Please see our Global IFRS site for additional resources, including Ernst & Young's global IFRS newsletter, IFRS outlook and web based learning modules.

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International GAAP

Ernst & Young’s International GAAP® Online includes the full text of our International GAAP® book, plus:

  • Complete set of IFRS
  • Complete archive of IFRS Outlook
  • Model financial statements
  • International GAAP disclosure checklist (online and desktop software)

Learn more 

External links

International Accounting Standards Board (IASB)

Home | Work plan | Meetings | IFRIC Projects | IASB Insight 

European Financial Reporting Advisory Group (EFRAG)

Home | Projects | Meetings 

International Org. of Securities Commissions (IOSCO)

Home | Events | Library 

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