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    KASB (Korean Accounting Standards Board) (lt blue) Image
  • Second joint meeting of EFRAG and KASB

    30 May 2017

    Acknowledging the importance of co-operation by members of the international community applying IFRS, the European Financial Reporting Advisory Group (EFRAG) and the Korean Accounting Standards Board (KASB) held their second joint meeting on 15 May 2017 in Seoul.

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  • Deloitte comment letter on ESA Consultation

    29 May 2017

    The European Economic Area member firms of Deloitte Touche Tohmatsu Limited have responded to the European Commission’s consultation on “The Operations of the European Supervisory Authorities”.

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  • IFRS Foundation Trustees and Japan's FASF strengthen cooperation

    25 May 2017

    The IFRS Foundation Trustees and Japan’s Financial Accounting Standards Foundation (FASF) have issued a joint statement reaffirming their shared commitment to the objective of a single set of high quality, global accounting standards. The statement also describes how the two organisations will work together to support adoption of IFRS in Japan.

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  • IASB publishes Request for Information on the post-implementation review of IFRS 13

    25 May 2017

    The International Accounting Standards Board (IASB) has issued a Request for Information (RFI) seeking comments from stakeholders to identify whether IFRS 13 'Fair Value Measurement' provides information that is useful to users of financial statements; whether there are areas of IFRS 13 that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard.

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  • The Bruce Column — Sunshine and the ideas behind management commentary

    25 May 2017

    The concept of management commentary has long been perceived by the IASB like a worrying cloud hovering over financial reporting. But the sun may be about to break through. A speech by Hans Hoogervorst, Chairman of the IASB, looks likely to have confirmed that the weather has changed, reports our regular columnist, Robert Bruce.

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  • PIR of IFRS 13 to be substantiated by a literature review

    24 May 2017

    The IASB will launch the public phase of the post-implementation review (PIR) of IFRS 13 'Fair Value Measurement' either later this week or early next week (in "May" according to the IASB's work plan). The IASB is now also calling for applications to undertake a literature review on the effect on IFRS 13.

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  • Deloitte comment letter on ESA Consultation

    published 29 May 2017

    The European Economic Area member firms of Deloitte Touche Tohmatsu Limited have responded to the European Commission’s consultation on “The Operations of the European Supervisory Authorities”.

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  • IFRS model financial statements 2017

    published 26 May 2017

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2017 by an entity that is not a first-time adopter of IFRSs.

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  • IFRS on point — April 2017

    published 23 May 2017

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

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  • IPSAS in your pocket — 2017 edition

    published 22 May 2017

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2017.

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  • EFRAG endorsement status report 18 May 2017

    published 18 May 2017

    This endorsement status report update reflects the issuance of IFRS 17 'Insurance Contracts' by the IASB on 18 May 2017. It is yet to be determined when endorsement might be expected.

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