Accounting Roundup: November 2013

Published on: 03 Dec 2013

This issue features articles on:

  • The IASB’s latest amendments to IFRS 9, Financial Instruments, which introduce a new hedge accounting model to, and remove the mandatory effective date from, IFRS 9.
  • The FASB’s endorsement of private-company accounting alternatives related to the following aspects of U.S. GAAP: (1) goodwill and (2) hedging relationships involving variable-rate debt and a pay-fixed, receive-floating interest rate swap.
  • The decisions made by the EITF at its November 2013 meeting.


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