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  • The Bruce Column — The struggles to make disclosure principled

    30 Mar 2017

    The IASB has published its long-awaited discussion paper on Principles of Disclosure and now everyone has six months to grapple with the important questions it raises. Robert Bruce, our regular, resident commentator looks at where the answers may lie.

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  • IASB publishes discussion paper on disclosure principles

    30 Mar 2017

    The International Accounting Standards Board (IASB) has published a comprehensive discussion paper (DP) setting out the Board's preliminary views on disclosure principles that should be included in a general disclosure standard or in or in non-mandatory guidance on the topic. Comments are due 2 October 2017.

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  • Agenda for the April 2017 IFRS Advisory Council meeting

    29 Mar 2017

    An agenda has been released for the upcoming meeting of the IFRS Advisory Council, which is being held in London on 4–5 April 2017. The meeting will feature discussions financial stability and the IFRS Foundation, materiality, principles of disclosures, corporate reporting, and supporting the implementation and application of IFRS.

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  • IASB issues 'Investor Update' newsletter

    29 Mar 2017

    The IASB has issued the twelfth edition of its newsletter 'Investor Update', which provides investors with quick access to information about current accounting and financial reporting topics.

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  • FRC's budget plan notes Brexit's possible 'significant implications' for UK IFRS adoption

    29 Mar 2017

    The Brexit process will see the official notice given by the British government to the European Union later today saying that the UK desires departure from the Union. This happens to coincide with the UK's Financial Reporting Council (FRC) publishing its budget plan for 2017/2018 which notes possible 'significant implications' of the Brexit for IFRS adoption in the UK.

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  • IASB publishes proposed improvements to IFRS 8

    29 Mar 2017

    The International Accounting Standards Board (IASB) has published an exposure draft 'Improvements to IFRS 8 'Operating Segments' (Proposed amendments to IFRS 8 and IAS 34)'. It contains proposed amendments in five areas. Comments are requested by 31 July 2017.

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  • IFRS adoption in Australia was relatively smooth

    28 Mar 2017

    The Australian Accounting Standards Board (AASB) has published its Research Report No. 4 'Review of Adoption of International Financial Standards in Australia' that finds that Australia’s adoption of IFRSs has been relatively smooth for most Australian business entities. However, it also states that extra support is warranted for not-for-profit entities.

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  • The Bruce Column — The challenge of embedding integrated reporting in North American business

    27 Mar 2017

    Bob Laux has been a stalwart of the US financial reporting scene for a long time, most recently leading the treasury controller group at Microsoft. Now he has taken up a new role, as North American Lead at the International Integrated Reporting Council. As he prepares for his task and the challenges ‘to ensure integrated reporting is at the heart of the business agenda in North America’ he has been talking about his plans to Robert Bruce, our regular, resident, columnist.

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  • IFRS in Focus — IASB proposes improvements to IFRS 8

    published 30 Mar 2017

    This newsletter outlines the proposals set out in the recent exposure draft ED/2017/2 'Improvements to IFRS 8 'Operating Segments' (Proposed amendments to IFRS 8 and IAS 34)' which was published by the IASB in March 2017 for public comment.

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  • Robert Bruce interviews — Bob Laux takes up the challenge of embedding integrated reporting in North American Business

    published 27 Mar 2017

    Bob Laux has just taken up the role, and the challenge, of being the North America Lead on the International Integrated Reporting Council. In this video interview he talks with Robert Bruce about the task of making integrated reporting mainstream in North America, the challenge of the huge existing infrastructure of rules and compliance, about his previous experience with Microsoft, and the role of the IIRC as an umbrella body to bring interested parties in North America together in dialogue.

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  • EITF Snapshot — March 2017

    published 17 Mar 2017

    This issue summarizes the topics discussed and conclusions reached at the March 16, 2017, meeting of the Emerging Issues Task Force.

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