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Article: IASB suffers institutional weakness
IASB and its Trustees have made damaging mistakes but that Europe should think twice before attempting to bully the standards-setters into submission, as a number of policymakers and banking industry leaders currently advocate.
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IASB revises timelines for IAS 39 replacement
The IASB revised its timetable for the comprehensive review of IAS 39 and now plans to publish an exposure draft on the classification and measurement of financial instruments during July 2009.
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IASB consults on draft guidance on fair value measurement
The proposals would replace fair value measurement guidance with a single, unified definition of fair value, as well as further authoritative guidance on the application of fair value measurement in inactive markets.
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IASB proposes to clarify the accounting for prepayments for pension plans - IFRIC 14 IAS 9
The amendments are correcting an unintended consequence of IFRIC 14. As a result of the interpretation, entities are in some circumstances not permitted to recognise as an asset some prepayments for minimum funding contributions.
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EFRAG European survey of Users’ information needs
EFRAG issued a report summarising and analysing the results of a recent survey of users of financial statements.
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EFRAG recommends adoption of IFRIC 17 - Distributions of Non-cash Assets to Owners
EFRAG completed its due process regarding the IFRIC 17 and has submitted its Endorsement Advice Letter and Effects Study Report to the European Commission.
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EFRAG recommends adoption of IFRIC 18 - Transfers of Assets from Customers
IFRIC 18 provides guidance on the accounting for transfers. IFRIC 18 becomes effective on or after 1 July 2009, with earlier application permitted.
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EFRAG recommends adoption of IFRIC 9 and IAS 39
The Amendment clarifies that an entity must assess whether an embedded derivative is required to be separated from a host contract when the entity reclassifies a hybrid financial asset out of the fair value through profit or loss category.
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EFRAG recommends adoption of amendments to IFRS 7
The Amendment is intended to improve disclosures about fair value measurements and liquidity risk management associated with financial instruments.
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