IFRS 9 leaves much open to interpretation
Judgement will play a key part in implementing new financial instruments standards, finds Richard Crump
IFRS
IASB scraps dual lease accounting model
IASB reverts to single model for lease expenses, scrapping the dual approach agreed with US counterpart FASB last year
Banks take a forward view of losses under new IFRS rule
IASB issues finished financial instruments accounting standard, but fails in convergence attempts with FASB
FRC reveals ‘struggle’ in IASB discussions
Working with international standards body "like pushing water uphill", Haddrill admits
IFRS chair opens door for ‘prudence’ reintroduction
IFRS Foundation chair suggests prudence should be reinserted into conceptual framework
Interview: Michel Prada defends IFRS Foundation governance
Michel Prada tells Accountancy Age that criticism of IFRS Foundation governance structure is 'unfair'
Conceptual differences hamper lease accounting project
Attempts by IASB and FASB to hammer out new lease accounting standard hampered by 'conceptual difference of opinion', finds Naomi Rainey
Taking Stock: IFRS pocket guide unlikely to end on Carney’s book shelf
Bank of England governor at a loss over what to do with IFRS pocket guide
Draghi tells EU to ‘progress swiftly’ in adopting IFRS 9
European Central Bank president Mario Draghi tells policymakers in Europe to ‘progress swiftly in the adoption of IFRS 9'
IASB forms working group ahead of IFRS loss model launch
Group will focus on requirements for impairment of financial instruments under IFRS 9
