Deloitte publications update
08 Feb 2011
The following Deloitte publications are now available:
Global publications
- IFRS in Focus newsletters:
- IASB and FASB issue joint proposals on impairment of financial assets (PDF 75k) – describes the IASB and FASB jointly developed supplementary document, which proposes amendments to the expected loss model included in the IASB's exposure draft on amortised cost and impairment issued in November 2009.
- IASB issues exposure draft on offsetting financial assets and financial liabilities (PDF 57k) – describes the proposed framework for offsetting financial assets and financial liabilities in the scope of IAS 39, and proposed new, additional disclosures about financial assets and financial liabilities that are subject to offsetting.
Deloitte (Colombia)
- IASB emite borrador para discusión pública sobre la adopción por primera vez de los IFRS después de un período de híper-inflación severa (PDF 56k) – a Spanish translation of IFRS in Focus: IASB issues Exposure Draft on First-time Adoption of IFRSs after a period of Severe Hyperinflation
Deloitte (United States)
- Heads Up Boards Propose Changes to Impairment; FASB Tentatively Changes Measurement Approach for Financial Assets (PDF 188k) – discusses (1) the FASB's and IASB's recently issued supplementary document on credit impairment for public comment and (2) the FASB's tentative decisions regarding its approach to classifying and measuring financial assets.