IFRS Newsletter No. 01 – 2019

In this first issue of 2019, our IFRS Newsletter examines in more detail two agenda decisions, among the four published by the IFRIC, which relate to the capitalization of borrowing costs. Meanwhile, the IASB seems prepared to reopen discussions on aspects of IFRS 17 under certain conditions, and has agreed in principle to a one-year postponement of its mandatory application to periods beginning on or after January 1, 2022.

What changes are proposed in the FICE Discussion Paper? Following on from our last issue’s feature, our experts have focused on presenting the impact of the FICE proposals. Finally, we provide a list of standards and interpretations applicable in 2018 to assist you in the preparation of financial statements for the year ended December 31, 2018.

SUMMARY

IFRS Highlights

A Closer Look at:

  • Puts on non-controlling interests: what changes are proposed in the FICE Discussion Paper?
  • IASB clarifies the definition of a business in IFRS 3
  • Standards and interpretations applicable for December 31, 2018 year-ends

Upcoming meetings of the IASB and the IFRS Interpretations Committee

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