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  • IASB (International Accounting Standards Board) (blue) Image

  • Pre-meeting summaries for the May IASB meeting

    17 May 2018

    The IASB will meet for a two-day meeting on 22-23 May 2018. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

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    EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • ECON exchange of views with EFRAG dominated by IFRS 17 issues

    17 May 2018

    The Committee on Economic and Monetary Affairs (ECON) of the European Parliament welcomed representatives of the European Financial Reporting Advisory Group (EFRAG) today for a hearing, which took place while EFRAG is working on its draft endorsement advice on IFRS 17 'Insurance Contracts' and ECON is working on a draft motion for a resolution.

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image

  • CMAC call for members

    16 May 2018

    The IASB's Capital Markets Advisory Committee (CMAC) is currently seeking applications for membership after the terms of a number of members expire at the end of 2018.

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  • May 2018 IASB meeting agenda posted

    11 May 2018

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 22–23 May 2018. There are seven topics on the agenda.

  • IASB (International Accounting Standards Board) (blue) Image

  • Overview of proposed IAS 8 amendments

    11 May 2018

    The International Accounting Standards Board (IASB) has published a short overview of the exposure draft 'Accounting Policy Changes (Proposed amendments to IAS 8)'.

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  • Agenda for the May 2018 Emerging Economies Group meeting

    09 May 2018

    The agenda is available for the upcoming meeting of the IASB's Emerging Economies Group (EEG), which is being held in Kuala Lumpur on 14–16 May 2018. As an optional session, the IFRS Foundation and the Malaysian Accounting Standards Board (MASB) will jointly host a workshop on IFRS 17 'Insurance Contracts' on 17 May.

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  • Two-tiered profits tax rates regime - Accounting implications Image

  • Two-tiered profits tax rates regime - Accounting implications

    published 16 May 2018

    This publication details the accounting implications of the two-tiered profits tax rates regime on an entity's current and deferred tax positions. It also includes a comprehensive example together with illustrative disclosures to reflect the application of IAS 12 'Income Taxes'.

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  • IFRS on Point — May 2018

    published 11 May 2018

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

  • IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements Image

  • IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

    published 11 May 2018

    Both IFRS 9 'Financial Instruments' and IFRS 15 'Revenue from Contracts with Customers' are mandatorily effective for annual periods beginning on or after 1 January 2018. For many entities, the first financial statements reflecting adoption of these significant standards will be an interim report for the six months to June 2018. IFRS 16 'Leases' is also available for early adoption in 2018 financial statements.

  • Heads Up — FASB proposes guidance on collaborative arrangements Image

  • Heads Up — FASB proposes guidance on collaborative arrangements

    published 30 Apr 2018

    This Heads Up discusses the FASB’s proposed Accounting Standards Update, "Collaborative Arrangements (Topic 808): Targeted Improvements," which would amend ASC 808 to address uncertainties related to the interaction of that guidance with the FASB’s new revenue standard (ASC 606).

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  • EFRAG endorsement status report 24 April 2018

    published 24 Apr 2018

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Long-term Interests in Associates and Joint Ventures'.

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    • IASB Meeting — 24–25 January 2018

      Start: 24 Jan 2018 - End: 25 Jan 2018

      The IASB held a public meeting on Wednesday 24 and Thursday 25 January 2018. There were six topics on the agenda with the longest slots for primary financial statements and the PIR of IFRS 13 'Fair Value Measurement'.

    • IASB Meeting — 13–14 December 2017

      Start: 13 Dec 2017 - End: 14 Dec 2017

      The IASB met in public on Wednesday 13 and Thursday 14 December 2017. There were seven topics on the agenda with the longest slots (two hours each) for primary financial statements and goodwill and impairment.

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