IFRS Newsletters

IFRS Newsletter No. 04 – 2019

The IASB has continued to be dominated by work to amend IFRS 17, to which we continue, as well, to take a Closer Look in this edition.

Meanwhile, the IFRIC has been particularly busy, publishing eight agenda decisions, six of which are discussed in our IFRS Highlights.

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IFRS Newsletter No. 03 – 2019

With the annual report season in full swing, this issue is a slightly quicker read than the previous one. However, it does contain some significant news, particularly a number of interesting agenda decisions published by the IFRS Interpretations Committee.

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IFRS Newsletter No. 02 – 2019

Following on from our last Newsletter, we discuss in this second edition two issues that may impact your financial statements. Also having reported that its standard on fair value, IFRS 13, is working well, the IASB is continuing its discussions on the improvements it could bring to its standard on insurance contracts.

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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.

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IFRS Newsletter No. 02 – 2018

In this issue, we explore the key features of the final text of the new IFRS Conceptual Framework, discussed the disclosures in the financial statements under IFRS 9, provided an overview of the effective dates for the standards and amendments which are applicable as at January 1, 2018, and summarize the FICE Discussion Paper published this year by the IASB.

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IFRS Newsletter No. 01 – 2018

The year 2017 ended with the signing of the U.S. tax reform bill. After a fairly quiet start of the year in terms of IFRS developments, a series of topics were addressed in March. Also, let’s not forget that on January 1 2018, IFRS 9 and IFRS 15 came into effect!

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IFRS Newsletter No. 08 – 2017

Our Closer Look in this edition presents the traditional overview of all the standards and interpretations applicable as at December 31, 2017 financial statements.

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IFRS Newsletter No. 07 – 2017

The last few months have been relatively busy for the IASB with the publication of two exposure drafts, a Practice Statement and some last-minute finishing touches to IFRS 9. Our “Closer Look” this month concerns an aspect of the preparation of financial statements: guidance on making materiality judgments.

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IFRS Newsletter No. 06 – 2017

The IASB confirmed the IFRIC’s tentative decision on the modification of financial liabilities under new IFRS 9. The far-reaching impact of this decision is discussed in this edition.

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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.

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