65 - Beyond the GAAP - Marzo 2013 - ENG
The first quarter of 2013 is coming to a quiet close – and there is even a gleam of hope in sight! At the end of its March meeting, the IASB finally decided to remov the proposed interpretation on puts on non-controlling interests from its work plan and to review the controversial elements of IAS 32 with a view to a potential
Aside from this news, March has been a relatively quiet month – but this will be more than made up for by the action-packed months to come. The upcoming quarter will see the publication of major standards and drafts on leases, revenue recognition and insurance contracts. This is the calm before the storm!