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  • Agenda for the September 2014 ASAF meeting

    25 Jul 2014

    The International Accounting Standards Board (IASB) has released the tentative agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 25-26 September 2014. The meeting will discuss a number of the IASB's active projects, including the disclosure initiative, the conceptual framework, and liabilities/equity.

  • IASB work plan update for July 2014

    24 Jul 2014

    Following the issuance of IFRS 9 'Financial instruments', the International Accounting Standards Board (IASB) has updated its work plan. In the updated work plan, the completed projects on impairment and limited reconsideration of IFRS 9 have been removed.

  • IASB publishes final version of IFRS 9

    24 Jul 2014

    The International Accounting Standards Board (IASB) has published the final version of IFRS 9 'Financial Instruments' bringing together the classification and measurement, impairment and hedge accounting phases of the IASB's project to replace IAS 39 'Financial Instruments: Recognition and Measurement'. This version adds a new expected loss impairment model and limited amendments to classification and measurement for financial assets. The Standard supersedes all previous versions of IFRS 9 and is effective for periods beginning on or after 1 January 2018.

  • July 2014 IASB meeting notes — Part 1

    24 Jul 2014

    The IASB's meeting is being held on 22–24 July 2014, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from the IASB session on the disclosure initiative and insurance contracts from the first meeting day.

  • SMEIG begins recommendation process for the IASB's IFRS for SMEs ED

    23 Jul 2014

    The SME Implementation Group (SMEIG) has initiated a process to develop a report that will detail its recommendations on the IASB’s Exposure Draft (ED) ‘Proposed amendments to the IFRS for SMEs’. The report will consider feedback from respondents and individual SMEIG members.

  • IASB webcasts on IFRS 9

    23 Jul 2014

    Board members and staff of the International Accounting Standards Board will hold live web presentations on IFRS 9 'Financial Instruments' on 29 July 2014.

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