Es haben sich einige Verschiebungen bei der zeitlichen Planung ergeben.
Bei den großen Projekten betrifft dies Macro Hedge Accounting , preisregulierte Geschäftsvorfälle und Erlöserfassung . Auch eine Reihe der kleineren Projekte sind betroffen .
So wird beispielsweise der endgültige Standard zur Novation von Derivaten jetzt bis spätestens 30. Juni erwartet.
www.iasplus.comThe International Accounting Standards Board ( IASB ) has publicly released a revised work plan updating the expecting timing of various due process steps in its projects.
There are a large number of changes, with deliverables for some projects being deferred, and a number of new projects included for the first time, reflecting recent board decisions.
We've prepared a summary of the changes, together with a listing of the projects where a due process document is expected in the near future.
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