December 1, 2013 admin

Issue 17

Publications of IFRS Rules by the IASB

  • Exposure Draft on regulatory deferral accounts
  • Exposure Draft on leases
  • Interpretation on accounting for obligations to pay levies
  • Standards amendment on disclosures in the notes for the measurement of the recoverable amount
  • Exposure Draft on accounting for insurance contracts
  • Exposure Draft on fruit-bearing plants in agriculture
  • Standards amendment on novation of derivatives
  • Discussion paper on the review of the conceptual framework

Adoption of IFRS standards by the EU

  • Standards adopted
  • Update of standards not yet adopted
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