4 April 2018

Commission Regulation (EU) No 2018/519 adopts IFRIC 22 Foreign Currency Transactions and Advance Consideration

Commission Regulation (EU) No 2018/519 adopts IFRIC 22 Foreign Currency Transactions and Advance Consideration
The Commission Regulation (EU) No 2018/519 of 28 March 2018, published in the Official Journal of the European Union L 87 on 28 March 2018, adopts Interpretation IFRIC 22 Foreign Currency Transactions and...
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29 March 2018

IASB issues the new Conceptual Framework for Financial Reporting

IASB issues the new Conceptual Framework for Financial Reporting
IASB has issued a revised version of its Conceptual Framework for Financial Reporting. The revised Conceptual Framework includes: - a new chapter on measurement; guidance on reporting financial performance; -...
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28 March 2018

IASB issues ED Accounting policy changes (Proposed amendments to IAS 8)

IASB issues ED Accounting policy changes (Proposed amendments to IAS 8)
The IASB has published for public consultation proposed narrow-scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. IAS 8 sets out the criteria for selecting and changing...
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27 March 2018

Commission Regulation (EU) No 2018/498 adopts Amendments to IFRS 9 Financial Instruments

Commission Regulation (EU) No 2018/498 adopts Amendments to IFRS 9 Financial Instruments
The Commission Regulation (EU) No 2018/498 of 22 March 2018, published in the Official Journal of the European Union L 82 on 26 March 2018, adopts Amendments to IFRS 9 Financial Instruments Prepayment...
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23 March 2018

EFRAG issues two background briefing papers on IFRS 17

EFRAG issues two background briefing papers on IFRS 17
EFRAG issues the second and third of three background briefing papers on the requirements of IFRS 17. These papers consider the Release of the Contractual Service Margin and the Transition Requirements of IFRS...
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