In this edition, take a closer look at our review of the financial reporting on the expected impact of the implementation of IFRS 9 published by industrial and commercial companies at year-end 2016, and a summary of the key points of IFRIC 23, published last June by the IASB, regarding the accounting of uncertainty over income tax treatments.
- IFRS Highlights
- A Closer Look – Companies’ financial reporting at year-end 2016 on the expected impact of the implementation of IFRS 9
- A Closer Look – IFRIC 23 and uncertainty over income tax treatments (an interpretation of IAS 12)
- Upcoming meetings of the IASB and the IFRS Interpretations Committee