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Directive 2014/95/UE regarding disclosure of non-financial and diversity information

The Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 has been published in the Official Journal of the European Union L 330 on 15 November 2014. It amends Council Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and...

IASB issues Annual Improvements to IFRSs 2012-2014 Cycle

The IASB issued Annual Improvements to IFRSs 2012-2014 Cycle. Annual Improvements to IFRSs 2012–2014 Cycle is a series of amendments to IFRSs in response to issues raised during the 2012-2014 cycle for annual improvements. These amendments result from proposals that were contained in the Exposure Draft Proposed amendments to IFRS, Annual Improvements to IFRSs 2012–2014 Cycle, published in December 2013. The...

OIC, the National Standard Setters ANC, ASCG, FRC and EFRAG invite companies to participate in an additional public consultation on lessee accounting

On 16 May 2013, the IASB issued the revised Exposure Draft Leases (the ED). After the comment period ended in September 2013, the IASB and the FASB (the Boards) started the re-deliberation process. In March 2014, the two Boards tentatively decided to support two different approaches for lessees. The IASB proposed a single model based on Type-A lease accounting. The FASB proposed a model that, based on IAS 17...

OIC comments on EFRAG draft endorsement advice on IASB Annual Improvements to IFRSs 2011-2013 Cycle

Newsletter – December 2013

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