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IFRS newsletter in English - July and August 2011
The IASB is struggling to make the hoped-for progress on the projects on its work plan. Hence, after revenue recognition in June 2011, the IASB has decided this month to publish a new exposure draft on Leases.
09/09/2011
As for the Financial Instruments project, the redeliberations of the Impairment section have become increasingly complex and are also likely to result in a new exposure draft. Unless there is an agreement with the FASB, only limited amendments to IAS 32 on offsetting may eventually be published.
The direct consequence of this delay is the deferment of the effective date of IFRS 9 to 1 January 2015… the earliest date which will probably also be chosen for all the new standards to appear between now and 2012.
IFRS EN - July August 2011 (.pdf - 474.43 kB)
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