Offers the perfect solution

Nikki comes face-to-face with Simon Laing once again as the motive for the murders appears to be blackmail. The hospital computer database has been hacked and Clarissa and Max follow the forensic clues to a teenage hacker called Splinter. The danger comes much closer to home, however, when Nikki receives a threatening text with a picture of Rosie. In Captain …

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Expected encounter derails

TC and Jordan accompany a SWAT team on a raid and wind up with an emergency room full of sickened immigrants, including one with murderous intentions; and Scott pulls a dream team together to impress the Colonel in charge of setting up a combat training program. In other events, more is learned about Cain’s past; Kenny shares some big news …

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Introducing FVTOCI option for debt instruments – Limited amendments to IFRS 9 (Exposure Draft)

This new ED proposes the introduction of a fair value through other comprehensive income measurement category for simple debt instruments. Under the current IFRS 9 debt instruments are either carried at amortised cost or at fair value through profit or loss. The accounting for these debt instruments would show fair value of the financial asset (debt instrument) in the statement of …

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COMPLETION of the IASB’s hedge accounting phase of its financial instruments project represents a key milestone in its long-standing commitment to replace IAS 39 Financial Instruments: Recognition and Measurement with a more principles-based and simplified standard. The new hedge accounting model, added to IFRS 9 Financial Instruments, provides greater opportunity for reporters to apply hedge accounting in the financial statements and …

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Interim Standard on Rate Regulated Activities (IFRS 14)

The International Accounting Standards Board (IASB) on Thursday issued an interim standard on rate-regulated activities for use by first-time IFRS adopters while the board works to develop a permanent standard. Previously, IFRS did not contain any guidance for rate-regulated activities. The IASB has a plan to consider the broad issue of rate-regulated activities and plans to issue a discussion paper …

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IFRS updates for 2014 first quarter

Some new standards expected during the first quarter of 2014, new standard on Revenue, financial instruments (IFRS 9) chapter on impairment and the interim IFRS on rate-regulated activities…… going to be an interesting year…..   The big one is going to be the new standard on revenue. For further details visit the IFRS Foundation website: http://www.ifrs.org/Current-Projects/IASB-Projects/Revenue-Recognition/Pages/Revenue-Recognition.aspx

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New standards – first quarter 2014

Some new standards expected during the first quarter of 2014, new standard on Revenue, financial instruments (IFRS 9) chapter on impairment and the interim IFRS on rate-regulated activities…… going to be an interesting year…..

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