IFRS Newsletter No. 01 – 2021

While 2020 has required a lot of work on the accounting impact of the public health crisis, most companies are now done with the upheaval resulting from the implementation of new standards, although IFRS 16 remains an enforcement priority.

In this issue of our IFRS Newsletter, we look at two draft documents published recently by the IASB: the Exposure Draft on accounting for a lease liability following a sale and leaseback transaction with variable payments, and the Discussion Paper on business combinations under common control.

In this number, we also present the issues identified by the IASB in its post-implementation review of the “new” consolidation Standards, which have now been in effect for several years and which have given rise to various questions regarding practical application, and a summary of the feedback received by the Board regarding its Exposure Draft on General Presentation and Disclosures


  • Introduction
  • IFRS Highlights
  • A Closer Look
    • IASB consultation following the implementation of IFRS 10, IFRS 11 and IFRS 12
    • Summary of feedback received by the IASB on its Exposure Draft, General Presentation and Disclosures


IFRS Newsletter No. 01 - 2021

IFRS Newsletter No. 01 - 2021