United States

IFRS Newsletter: Financial Instruments -- The Future of IFRS Financial Instruments Accounting

Dec 21, 2012
From the Financial Reporting View and the IFRS Institute

The December 2012, Issue 8 of KPMG's ISG IFRS Newsletter: Financial Instruments -- The Future of IFRS Financial Instruments Accounting, summarizes the tentative decisions that the IASB reached in December 2012 about its project on financial instruments.

The IASB tentatively decided to:

  • Re-expose the impairment standard in the first quarter of 2013 with a 120-day comment period
  • Discuss feedback received on the general hedging review draft in January 2013
  • Issue a final general hedging standard late in the first quarter of 2013

Read KPMG's ISG IFRS Newsletter: Financial Instruments -- The Future of IFRS Financial Instruments Accounting