29 October 2015

IASB issues the draft guidance “Application of Materiality to Financial Statements”

IASB issues the draft guidance “Application of Materiality to Financial Statements”
The IASB published draft guidance to help company management determine whether information is material. The guidance is part of the IASB’s wider initiative to improve disclosures. The deadline for submitting...
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26 October 2015

EFRAG’s Comment Letter on the IASB’s ED Effective Date of Amendments to IFRS 10 and IAS 28

EFRAG’s Comment Letter on the IASB’s ED Effective Date of Amendments to IFRS 10 and IAS 28
EFRAG has issued its Comment Letter on the IASB’s Exposure Draft Effective Date of Amendments to IFRS 10 and IAS 28. In the ED the IASB proposes to defer indefinitely the effective date of the...
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26 October 2015

OIC comments on the EFRAG draft comment letter on the IASB ED Proposed amendments to IAS 19 and IFRIC 14 Leases

OIC comments on the EFRAG draft comment letter on the IASB ED Proposed amendments to IAS 19 and IFRIC 14 Leases
The OIC comment letter on EFRAG draft comment letter on IASB ED Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19...
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26 October 2015

OIC comments on the EFRAG draft comment letter on the IASB ED Clarifications to IFRS 15

OIC comments on the EFRAG draft comment letter on the IASB ED Clarifications to IFRS 15
The OIC comment letter on EFRAG draft comment letter on IASB ED Clarifications to IFRS 15 Revenue from Contracts with Customers is now available. Please find the document herewith...
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22 October 2015

IFRS Interpretations Committee proposes two new Interpretations

IFRS Interpretations Committee proposes two new Interpretations
The IFRS Interpretations Committee today published for public comment two proposed Interpretations of Standards, designed to address diversity in how the Standards are applied in practice. The two draft...
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