September 1, 2014 admin

Issue 20

Publications of IFRS rules by the IASB

  • Clarification of Acceptable Methods of Depreciation and Amortization (Amendments to IAS 16 and IAS 38)
  • Amendments concerning Acquisitions of Interests in Joint Operations (IFRS 11)
  • New standard for accounting for Regulatory Deferral Accounts (IFRS 14)
  • Exposure Draft on the Presentation of the Financial Statements (IAS 1)
  • IASB publishes discussion paper on macro hedging
  • Determining the effective date for IFRS 9
  • Consultation procedure as part of the post-implementation review of IFRS 3

Adoption of IFRS standards by the EU

  • Standards adopted
  • Update of standards not yet adopted