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IFRS Newsletter No. 02 – 2020
Consultations will continue in 2020, with many projects listed in the IASB’s work plan.
The full economic and accounting repercussions of the crisis linked to the COVID-19 outbreak are not yet known, but meanwhile, the IBOR Reform of benchmark rates will soon come into effect.
While the crisis is absorbing a good deal of energy, the IASB has so far made only minor adjustments to its calendar and work plan.
The full economic and accounting repercussions of the crisis linked to the COVID-19 outbreak are not yet known, but meanwhile, the IBOR Reform of benchmark rates will soon come into effect.
While the crisis is absorbing a good deal of energy, the IASB has so far made only minor adjustments to its calendar and work plan.
SUMMARY
- IFRS Highlights
- Amendments to IAS 1 on classification of liabilities as current or non-current
- IASB publishes 2020 consultation schedule
- IPTF publishes document for discussion on hyperinflationary economies
- IBOR Reform - Phase 2: summary of ongoing IASB discussions
- The IFRIC clarifies the treatment of training costs incurred to fulfil a contract with a customer
- Discussion paper on goodwill and impairment
- A Closer Look
- Exposure Draft on presentation of financial statements: a detailed look at three major proposals
- The IASB’s redeliberations on upcoming amendments to IFRS 17 are complete
- Upcoming Meetings of the IASB and the IFRS Interpretations Committee
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