RE-EXPOSURE PLANS

摘要

Also on the exposure menu for the summer is the re-exposure of the insurance contracts proposals, including a radical new approach to presentation in the profit or loss account. There is also the proposal to account for crop-bearing plants under IAS 16, Property, Plant and Equipment, instead of IAS 41, Agriculture: the vine, for example, would be at historical cost and the grape at fair value.There is the discussion paper on macro-hedging, always assuming you have finished getting to terms with the revised lease accounting proposals. There is no shortage of things to read on the beach.