Beyond the GAAP no.59 - September 2012

Following the summer break, it’s back to school for the IASB, with even more new projects. Its work plan now includes three new limited amendments projects and three new research projects. Notably, the Board has decided to publish a revised exposure draft on phase II of IFRS 4: Insurance contracts.
Another significant event this autumn is the publication of a review draft on the general hedge accounting model (micro-hedging), after four years of work by the IASB. The review makes some big changes from the current IAS 39, in line with the amount of time taken to get there!

Happy reading!



  • IFRS                                                                                        

A Closer Look

  • Revision of hedge accounting under IFRS: review draft published on general hedge accounting            
  • Ongoing joint redeliberations on Revenue Recognition  
  • Impact of latest amendment to IFRS 7 on 30 June 2012 financial statements       

Events and FAQ                                     


Newsletter IFRS - septembre 2012
Newsletter IFRS - septembre 2012
Newsletter IFRS-September 2012
Newsletter IFRS-September 2012