Beyond the GAAP no.52 - January 2012

It is already clear that 2012 will be a crucial year for the IASB. During the course of this year, the final texts of the joint projects on financial instruments, revenue recognition, leases and insurance contracts should all be published. Much is thus expected of the IASB.

Nevertheless, the new year has not started in top gear. January has been relatively quiet, and few important decisions have been taken at the Board


  • Highlights
    • IFRS standards                                                            
    • Europe                                                                    
  • A Closer Look
    • Puts on non-controlling interests (NCI): the Committee recommends recognition of subsequent changes in P&L 
  •  Events and FAQs                                        


Newsletter IFRS - January 2012
Newsletter IFRS - January 2012