Global publications

• Updated IASB Project Insights:
  • Financial instruments - impairment (PDF 229k)
  • Insurance contracts (PDF 107k)
  • Leases (PDF 110k)

Deloitte (New Zealand)

• Special Accounting Alert – Christchurch earthquake: Financial reporting considerations (PDF 320k) – provides guidance on taking the effects of the Christchurch earthquake into account when preparing financial reports
• Quarterly update – What's new in financial reporting for March 2011? (PDF 356k) – provides a high level overview of new and revised financial reporting requirements that need to be considered for annual and interim financial reporting periods ending on 31 March 2011

Deloitte (United Kingdom)

• Six of one (PDF 1,509k) – survey of half-yearly financial reporting in 2010 by 130 listed companies in the United Kingdom
• Insurance Accounting Newsletter – Issue 19, March 2011 (PDF 139k) – this issue is titled "Unsuccessful efforts" split the Boards and provides a summary of the recent joint FASB/IASB meetings held to discuss the Insurance Contracts project. During recent meetings, the Boards disagreed on how to account for distribution costs incurred to add new business to insurance portfolios.