Latest proposals for amending IFRSs and other international financial reporting requirements published by the IASB.
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The IASB published for public comment an exposure draft of proposed amendments to ten IFRSs under its annual improvements project.
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On 20 December 2011 the IASB published for public comment proposed amendments to IFRS 10 Consolidated Financial Statements. The objective of the proposed amendments is to clarify the transition guidance in IFRS 10 by confirming when an entity needs to apply IFRS 10 retrospectively.
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On 14 November, the IASB and the US FASB published for public comment a revised draft standard to improve and converge the financial reporting requirements of IFRSs and US GAAP for revenue from contracts with customers.
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On 25 August, the IASB published for public comment an exposure draft of proposals to define investment entities as a separate type of entity that would be exempt from the accounting requirements in IFRS 10 Consolidated Financial Statements.
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On 26 July 2011, the IASB launched a public consultation to seek broad public input on the strategic direction and overall balance of its future work programme. The IASB is seeking public input on its agenda until 30 November 2011.
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On 22 June the IASB published for public comment an exposure draft of proposed amendments to five IFRSs under its annual improvements project.
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The IASB has issued proposals relating to accounting for impairment of financial assets such as loans managed in an open portfolio.
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The IASB has published for comment an exposure draft Hedge Accounting.
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The IASB has published for comment an exposure draft of a new IFRS on accounting for leases. The proposed standard would supersede IAS 17 Leases and related interpretations.
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Consultation on new accounting standard for insurance
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The IASB has published ED/2009/12 'Financial Instruments: Cost and Impairment', the second part of the project to replace IAS 39 'Financial Instruments: Recognition and Measurement'.
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On 14 April 2011 the SME Implementation Group published for public comment three more questions and answers on the IFRS for SMEs.
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On 28 September 2011 the SME Implementation Group published for public comment five more questions and answers on the IFRS for SMEs.