Chartered Institute of Public Finance and Accountancy

Developments in international accounting standards

01-2012

IPSASB Conceptual Framework Consultation Paper on Presentation
12-2011

IASB proposes to clarify the transition guidance in IFRS 10
12-2011

IASB clarifies its requirements for offsetting financial instruments
12-2011

IASB defers IFRS 9 mandatory effective date to 2015
11-2011

IASB and FASB publish revised proposal for revenue recognition
10-2011

IASB proposes IFRS 1 government loans amendment
08-2011

IASB proposes to exempt investment entities from consolidation requirements
08-2011

IASB proposes adjustment to effective date of IFRS 9
06-2011

IASB and FASB align presentation requirements for OCI

06-2011

IASB improvements to accounting for post-employment benefits
06-2011

IASB annual improvements 2011 Edition
05-2011

IASB improvements to accounting for off balance sheet activities and joint arrangements
05-2011

IASB and FASB issue common fair value requirements
01-2011

IASB and FASB supplement to ED on impairment of financial assets
01-2011

ASB and EFRAG Paper on effects of accounting standards
01-2011

IASB ED on offsetting financial assets and liabilities
12-2010

IASB issues amendments to IAS 12 Income Taxes
12-2010

IASB issues narrow amendments to IFRS 1
12-2010

IASB consults on hedge accounting
12-2010

IFRS Practice Statement on Management Commentary
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