IFRS newsletter in English
You will find here our IFRS newsletters in English ("Beyond the GAAP"). You can also download the whole document at the bottom of the page.
Index - IFRS newsletters - English
Index from September 2008 to January 2011
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 - September 2008
Quick march! This is the rate that the IASB and FASB have adopted if we are to believe the new convergence schedule. Indeed, the end of several current IASB members’ mandates in 2011 is a good reason for stepping up progress. Indeed, the ambition to finish such a project is legitimate and understandable.
IFRS newsletter - English - October 2008
Will IFRS be the next victim of the current crisis? By now, the due process of the international standard setter is already overwhelmed. The turmoil led the IASB, EFRAG and the European Commission to adopt and publish an amendment to IAS 39 in less than one week.
IFRS newsletter - English - November 2008
With barely a month to go until the end of the accounting period, there are still many questions regarding the impact of the financial crisis on accounting. The publication of the “reclassification” amendment, the accounting assessment of cash equivalent, determining the discount rates for impairment tests and for
IFRS newsletter - English - December 2008
There is no Christmas break for the IASB! The standard setter has been very busy with no fewer than 9 exposure drafts currently in progress. Several documents were published on 23 December for comments by the end of January…
IFRS newsletter - English - January 2009
The new Chair of the SEC, the US market regulator, is not in favour of IFRS / US GAAP convergence. Interviewed by the US Senate on her first day, the new Chair’s statement must have stunned the members of the IASB.
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.
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 - 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.