22 January 2016
The OIC comment letters on EFRAG draft comment letters on IFRIC Draft Interpretations:
- Foreign Currency Transactions and Advance Consideration
- Uncertainty over Income Tax Treatments
are available.
Please...
22 January 2016
The OIC comment letter on EFRAG 2015 Proactive Agenda Consultation is now available.
Please find the document herewith attached.
19 January 2016
The IASBÂ issued amendments to IAS 12 Income Taxes. The amendments, Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12), clarify how to account for deferred tax assets related to...
19 January 2016
EFRAG has published its final comment letter in response to the Request for Views of August 2015 IASB Agenda Consultation discussing the main priorities for the IASB’s work...
13 January 2016
The IASBÂ issued a new accounting Standard, called IFRS 16 Leases. It replaces IAS 17.
IFRS 16 is effective 1 January 2019. Early application is permitted for companies that also apply IFRS 15 Revenue from...