IFRS Newsletters
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.
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.
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.
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.
IFRS Newsletter No. 04 – 2017
After being in the pipeline for more than ten years, IFRS 17 has finally been approved and published by the IASB. The new standard is therefore likely to cause considerable changes, with impact varying significantly from one company to another, since it will replace the interim standard IFRS 4 that permitted insurance companies to use local accounting frameworks.
IFRS Newsletter No. 03 – 2017
For the second time in its history, the IASB has launched a rapid-turnaround consultation that, once again, relates to financial instruments. This haste contrasts with the time spent by the standard-setter on the quality and volume of the financial information disclosed in accordance with IFRS.
IFRS Newsletter No. 02 – 2017
The IASB proposes improvements to IFRS 8 on operating segments and addresses the principles behind disclosures in financial statements. Read the latest news about International Standards.
IFRS Newsletter No. 01 – 2017
In this first issue of 2017, take a closer look at IFRIC 22, Foreign currency transactions and advance consideration and find out the latest news on improvements to IFRS standards.
IFRS Newsletter No. 07 – 2016
The IASB sets the effective date for the future IFRS 17, Insurance Contracts, and focuses on "better communication in financial reporting" for the following years. Find out more about IFRS updates in this Newsletter.
IFRS Newsletter No. 06 – 2016
The IASB will focus on maintenance of standards through minor amendments. Find out the latest news regarding IFRS 3, IFRS 11, IFRS 4 and IFRS 9.