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2010 issues

You will find here the 2010 issues of the newsletter "Beyond the GAAP"

Beyond the GAAP

December 2010

December 2010 saw the publication of the exposure draft on hedge accounting (proposals on macro-hedging will have to wait until 2011).

Beyond the GAAP

November 2010

In a joint declaration at the end of November, the IASB and FASB stated that they will henceforth focus all their efforts on the projects which they deem essential to achieving the convergence targets set by the G20 for June 2011.

Beyond the GAAP

October 2010

In October, the IASB continued its work, often conjointly with the FASB, on a wide range of subjects, giving pride of place to the revision of IAS 39 and issuing additions to IFRS 9 for financial liability accounting.

Beyond the GAAP

September 2010

On 17 August, the IASB brought the summer break to a premature halt with the publication of the long-awaited exposure draft on leases.

Beyond the GAAP

July-August 2010

In this double edition, DOCTR’in will outline the main points of the IASB's exposure draft on insurance contracts (published on 30 July) and staff draft on financial statements presentation.

Beyond the GAAP

June 2010

At the beginning of June, the IASB and FASB issued statements regarding their revised schedule for the short-term convergence project. Now, they have informed the G20 of changes to their respective work plans.

gaap

May 2010

Just a few days apart in May, the IASB and FASB published their jointly developed proposals on presentation of items contained in Other Comprehensive Income (OCI).

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