IASB finalised pronouncements

Background

On this page, you will find the latest news and related information about pronouncements issued by the IASB and its related bodies such as the IFRS Interpretations Committee.

 

Related news

  • IFRS 2013 'Red Book' now available

  • Mar 11, 2013

  • The International Accounting Standards Board (IASB) has announced that the 2013 edition of the Bound Volume of International Financial Reporting Standards (the 'Red Book') is now available.

  • New and revised pronouncements as at 31 March 2013

  • Mar 05, 2013

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 31 March 2013. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

  • New and revised pronouncements as at 31 December 2012

  • Mar 04, 2013

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 31 December 2012. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

  • 2013 IFRS 'Red Book' coming in March

  • Feb 19, 2013

  • The International Accounting Standards Board (IASB) has announced that the 2013 edition of the Bound Volume of International Financial Reporting Standards (the 'Red Book') is expected to be available in March.

  • IASB ends 2012 with a flurry of pronouncements

  • Dec 12, 2012

  • In the lead up to the end of 2012, the International Accounting Standards Board (IASB) released a number of pronouncements under its various projects. As a service to our readers, this page provides a summary of the pronouncements, with links to our resources for each development.

  • IASB issues investment entities amendments

  • Oct 31, 2012

  • The IASB has published 'Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)', providing an exemption from consolidation of subsidiaries under IFRS 10 'Consolidated Financial Statements' for entities which meet the definition of an 'investment entity', such as certain investment funds. Instead, such entities would measure their investment in particular subsidiaries at fair value through profit or loss in accordance with IFRS 9 'Financial Instruments' or IAS 39 'Financial Instruments: Recognition and Measurement'.

  • New and revised pronouncements as at 30 September 2012

  • Sep 28, 2012

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 30 September 2012. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

  • A Guide through IFRS 2012 ('Green Book') is now available

  • Sep 20, 2012

  • The IFRS Foundation has announced that 'A Guide through IFRS 2012' is now available. This volume (nicknamed the 'Green Book') includes the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the IASB as of 1 July 2012 with extensive cross-references and other annotations. This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.

  • Deloitte IFRS podcast – IASB's draft IFRS on general hedge accounting

  • Sep 07, 2012

  • In this podcast, Andrew Spooner, lead global IFRS financial instruments partner, and Kush Patel, director in the UK IFRS Centre of Excellence, discuss the changes introduced in the staff draft of the hedge accounting section of IFRS 9 and how they compare to the previous exposure draft as well as provide insight into the likely effect they will have in practice.

  • IASB publishes staff draft of the hedge accounting section of IFRS 9

  • Sep 07, 2012

  • The International Accounting Standards Board (IASB) has published on its website a staff draft of the general hedge accounting section of IFRS 9 'Financial Instruments'. The staff draft is based on the proposals in Exposure Draft ED/2010/13 'Hedge Accounting' published in December 2010 and the tentative decisions the IASB has made during its redeliberations of the Exposure Draft.

  • IASB amends transition guidance for IFRS 10

  • Jun 28, 2012

  • The IASB has published ‘Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance’ (Amendments to IFRS 10, IFRS 11 and IFRS 12). These amendments will help to alleviate concerns that the transitional requirements of IFRS 10 ‘Consolidated Financial Statements’ are more burdensome than had been intended. The line-by-line information required by IAS 8 paragraph 28(f) is limited to immediately preceding period.

  • New and revised pronouncements as at 30 June 2012

  • Jun 28, 2012

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 30 June 2012. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

  • New and revised pronouncements as at 31 March 2012

  • Jun 28, 2012

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 31 March 2012. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

  • IASB concludes the 2009-2011 Annual Improvements cycle

  • May 17, 2012

  • The IASB issued 'Annual Improvements 2009-2011 cycle', a collection of amendments to IFRSs, in response to issues addressed during the 2009–2011 cycle. Five standards are primarily affected by the amendments, with consequential amendments to numerous others.

  • IFRS 2012 'Red Book' now available

  • Apr 12, 2012

  • The International Accounting Standards Board (IASB) has announced that the 2012 edition of the Bound Volume of International Financial Reporting Standards (the 'Red Book') is now available.

  • IASB to publish next edition of the 'Red Book' in March

  • Feb 06, 2012

  • The International Accounting Standards Board (IASB) has announced that the 2012 edition of the Bound Volume of International Financial Reporting Standards(the 'Red Book') is expected to be available in March.

  • New and revised pronouncements as at 30 September 2011

  • Dec 19, 2011

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 30 September 2011. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

  • New and revised pronouncements as at 31 December 2011

  • Dec 19, 2011

  • The information on this page provides a high level overview of new and revised financial reporting requirements that need to be considered for financial reporting periods ending on 31 December 2012. This listing can be used to perform a quick check that all the new financial reporting requirements have been fully considered in the reporting close process.

All Related