IFRS Newsletter No. 05 – 2017

The effective date of the new IFRS 9 standard on financial instruments is just around the corner while IFRIC 23, published by the IASB on June 7, clarifies the application of IAS 12 where there is an uncertainty about an income tax treatment.

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.

SUMMARY

  • 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

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