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  • Pre-meeting summaries for the January IASB meeting

    15 Jan 2018

    The IASB will meet at its offices in London on 24–25 January 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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  • January 2018 IASB meeting agenda posted

    13 Jan 2018

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24 and 25 January 2018. There are six topics on the agenda with the longest slots reserved for primary financial statements and the post-implementation review of IFRS 13 'Fair Value Measurement'.

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  • ANC Research Forum - recording available

    10 Jan 2018

    The Autorité des Normes Comptables (ANC), the French standard setter, hosted its 7th Symposium on Accounting Research on 11 December 2017. A recording of the event is now available.

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  • Deloitte comment letter on the IASB's proposed requirements regarding changes in accounting policies and estimates

    published 16 Jan 2018

    While we agree with the Board that there is insufficient guidance in IAS 8 for those that apply IFRS to distinguish between changes in accounting policies and changes in accounting estimates, our assessment is that the proposed changes will not provide the clarity that stakeholders need to distinguish between a change in estimate and a change in accounting policy to the extent expected. Furthermore, we note that the Board plans to publish additional proposals to amend IAS 8 in relation to changes in accounting that result from agenda decisions issued by the IFRS Interpretations Committee. Rather than develop piece-meal amendments we think the Board should step back and look at the issue more comprehensively.

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  • IFRS fokussiert — Bilanz für das Jahr 2017

    published 15 Jan 2018

    This German-language newsletter provides an overview of the standards and interpretations that are mandatorily applicable for the first time in the financial statements for reporting periods ending on 31 December 2017. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

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  • IFRS on Point — December 2017

    published 08 Jan 2018

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

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  • IFRS versus LUX GAAP – A comprehensive comparison

    published 02 Jan 2018

    The publication provides a summary and a clear and practical oversight of the key differences between the requirements of IFRS and Luxembourg Generally Accepted Accounting Principles (LUX GAAP), with a focus on differences that are commonly found in practice.

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  • IFRS in Focus — Closing out 2017

    published 20 Dec 2017

    This newsletter sets out financial reporting issues that may be relevant for years ending on or after 31 December 2017 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards.

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  • EFRAG endorsement status report 15 December 2017

    published 15 Dec 2017

    The endorsement status report has been updated to reflect that the IASB has issued 'Annual Improvements to IFRS Standards 2015-2017 Cycle' and that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.

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