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  • 5 years ago
May 2013 IASB meeting summary

May 2013 IASB meeting summary

Stephen Cooper and Susan Lloyd give an overview of some of the issues discussed at the May 2013 Board meeting, including Comprehensive review of the IFRS for SMEs; IFRS 3 Business Combinations: mandatory purchases of non-controlling interests; IAS 39 Financial Instruments: Recognition and Measurement: novation of derivatives and continuation of hedge accounting; Conceptual Framework; Accounting for macro hedging; Revenue Recognition; and Financial Instruments: classification and measurement.