IFRS Newsletters

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.

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IFRS Newsletter No. 01 – 2020

As usual, we present our overview of applicable standards and interpretations, with IFRS 16, Leases obviously being the key new standard for 2019.

The IFRS Interpretations Committee has finally confirmed its decision on determining the lease term under IFRS 16.

The publication of a major new IASB exposure draft on the presentation of financial statements is sure to be a lively discussion topic in the months to come.

We wish you an excellent 2020!

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IFRS Newsletter No. 07 – 2019

IAS 12, Income Taxes and IFRS 17, Insurance Contracts are in the spotlight, with consultations from the IASB.

If the IASB’s schedule is to be trusted, the final quarter will see the publication of further consultations, dealing with major issues.

September saw the publication of two long-awaited decisions by the IFRS Interpretations Committee (IFRIC).

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IFRS Newsletter No. 06 – 2019

Before a well-earned summer break, it may be worth taking a look at the IFRIC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies.

Last but certainly not least, do not forget to read our Closer Look on the IASB’s proposals to prepare for the interest rate benchmark reform. The consultation period may be over, but there will be lively discussions after the holidays!

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IFRS Newsletter No. 05 – 2019

In this edition of our IFRS Newsletter, we take the opportunity to give you an update on the texts expected between now and the end of the year, and to remind us that after the calm will come the storm, if we can describe that way the nine exposure drafts expected to be issued.

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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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