15 November 2018

IASB proposes one-year deferral of insurance contracts Standard

IASB proposes one-year deferral of insurance contracts Standard
The IASB has voted to propose a one-year deferral of the effective date for IFRS 17, the new insurance contracts Standard, to 2022. The IASB has also decided to propose extending to 2022 the temporary...
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2 November 2018

IASB issues Definition of Material (Amendments to IAS 1 and IAS 8)

IASB issues Definition of Material (Amendments to IAS 1 and IAS 8)
The IASB has issued amendments to its definition of material to make it easier for companies to make materiality judgements. The changes are effective from 1 January 2020, but companies can decide to apply...
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31 October 2018

IFRS Foundation Trustees announce ASAF membership 2018–2021

IFRS Foundation Trustees announce ASAF membership 2018–2021
The Trustees of the IFRS Foundation have  announced the new composition of the Accounting Standards Advisory Forum (ASAF), a technical advisory body to the IASB, for the next three years. The OIC has been...
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30 October 2018

Debt or Equity? – Impact assessment surveys

Debt or Equity? – Impact assessment surveys
EFRAG seeks feedback from preparers and users of financial statements to assess the impact of the IASB’s Discussion Paper Financial Instruments with Characteristics of Equity on distinction between debt and...
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29 October 2018

Debt or Equity? Milan, 7 November: Speakers announced

EFRAG, the OIC and the IASB present the programme for their joint outreach event in Milan on 7 November on the IASB’s DP ‘Financial Instruments with Characteristics of Equity’. ​The joint...
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