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).


  • IFRS Highlights
    • Exposure Draft published on deferred tax related to assets and liabilities arising from a single transaction (proposed amendments to IAS 12)
    • Exposure Draft published on disclosure of accounting policies
    • IFRIC agenda decision on determining incremental borrowing rate under IFRS 16
    • Progress report on Goodwill and Impairment project
    • Presentation of assets or liabilities related to uncertain tax positions
  • A Closer Look – Key Points of Exposure Draft on Amendments to IFRS 17
  • Upcoming Meetings of the IASB and the IFRS Interpretations Committee

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