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!


  • IFRS Highlights
    • Improvements to IFRSs – 2018-2020 cycle
    • Draft narrow-scope amendments to IFRS 3
    • Publication of Exposure Draft ED/2019/4, Amendments to IFRS 17
    • Subsurface rights and IFRS 16
    • Effect on a potential contribution discount on the classification of a post-employment benefit
    • Accounting for costs to fulfill a contract using a method for measuring progress based on outputs
    • How are IFRS standards applied to holdings of cryptocurrencies?
  • A Closer Look – Reform of Interbank Interest Rate Benchmarks: Proposed Amendments to IAS 39 and IFRS 9 on Affected Hedging Relationships
    1. Background to the review and IASB exposure draft
    2. IASB's proposed response to the problems identified for accounting hedges
  • Upcoming Meetings of the IASB and the IFRS Interpretations Committee

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