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