Library of Snapshot documents
Sep 07, 2010
An online library of 'Snapshot' documents has been made available on the IFRS Foundation website. Snapshot documents are published by the IASB and IFRS Foundation to accompany due process documents.
They provide a high level summary of proposals and are available to download free of charge from this website.
So far snapshots on the following projects have been made available (click through for project summaries on IAS Plus):
- Derecognition
- Fair Value Measurement
- Financial Statement Presentation
- IFRS 9: Financial Instruments (replacement of IAS 39)
- Insurance Contracts
- Leases
- Liabilities
- Post-employment Benefits (including pensions)
- Rate-regulated Activities
- Revenue Recognition
- XBRL (eXtensible Business Reporting Language)
- Fair value measurement
- Financial instruments — Comprehensive project
- Financial instruments — Derecognition
- Financial statement presentation — Comprehensive project
- Insurance contracts — Comprehensive project
- Leases
- Non-financial liabilities
- Rate-regulated activities
- Revenue recognition
- XBRL — eXtensible Business Reporting Language
