Monthly roundup - August 2014

Analysis

Monthly Roundup - August 2014

Staying on top of financial reporting developments

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The IASB has published the final version of IFRS 9 Financial Instruments, which replaces IAS 39 Financial Instruments: Recognition and Measurement, effective for annual periods beginning on or after 1 January 2018.

Other new pronouncements approved by the AASB include:

  • ED 251 Revenue from Contracts with Customers – Tier 2 proposals 
  • ED 252 Proposal to supersede AASB Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry.
Monthly Roundup August 2014
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