International Accounting Standards
International Accounting Standards
International Accounting Standards
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IFRS –Open Items<br />
Open Items<br />
Agreement on Key Principles<br />
IFRS Due Date<br />
• Revenue Recognition 2011<br />
• Insurance Contract 2011<br />
• Financial Instruments (IAS 39 replacement) 2010<br />
• Financial Statement Presentation 2011<br />
• Liabilities (IAS 37 amendment) Q4 2009<br />
• Leases 2011<br />
• Post Employment Benefits (incl. Pension) 2011<br />
• Income taxes 2010<br />
• Financial Instruments with characteristics of equity 2011<br />
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