IFRS Newsletter - 03/2011 |
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- IASB and FASB issue joint proposals on impairment of financial assets
On 31 January 2011, the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) issued a jointly developed supplementary document Financial Instruments: Impairment The proposals in the Supplement stem from the Boards' consideration of the feedback received on each of their respective exposure drafts. Additionally, the IASB has included an appendix to the Supplement which proposes separate presentation and disclosure requirements. - IASB issues exposure draft on offsetting financial assets and financial liabilities.
On 28 January 2011, the IASB issued an exposure draft ED/2011/01 Offsetting Financial Assets and Financial Liabilities. This ED follows deliberations between the IASB and FASB and results in convergence of their accounting standards on the offsetting of financial assets and financial liabilities.
IFRS Newsletter - 03.2011
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