2013 Investor Perspectives

The long and winding road: the IASB's project on insurance contracts

6 September 2013

On 20 June 2013, the IASB published a revised set of proposals dealing with the accounting for insurance contracts (the ‘revised Exposure Draft’). It will be important to all entities and investors to make sure that they understand the scope of the new proposals...
Read more...

Framework rethink will shape the landscape for investors

19 July 2013

On 18 July 2013, the IASB published a Discussion Paper which proposes changes to its conceptual framework for financial reporting. The name alone may cause many of you to assume this to be a somewhat theoretical exercise of interest only to accounting geeks with seemingly little relevance to investors. However, this is far from being the case...
Read more...

Patrick Finnegan: Of "Great Expectations"—Accounting for Expected Credit Losses in

7 March 2013

In early March we published a set of proposals dealing with the accounting for credit losses on financial instruments. Specifically, the proposals establish how and when an entity should recognise “expected” credit losses on financial instruments...
Read more...