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  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • IPSASB podcast and Q&A document on materiality

    23 Jun 2017

    The International Public Sector Accounting Standards Board (IPSASB) staff have issued a podcast and a questions and answers document on the application of materiality to preparing financial statements.

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  • Academic workshop on measurement in financial reporting

    23 Jun 2017

    The European Financial Reporting Advisory Group (EFRAG) invites academics to join a workshop on measurement in financial reporting and the challenges and objectives connected with it in Brussels on 5 September 2017.

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  • IASB posts webinar on IFRS 17

    21 Jun 2017

    The IASB has posted to its website a webinar on the recently issued standard IFRS 17 'Insurance Contracts'.

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  • IASB updates agenda for June 2017 meeting

    20 Jun 2017

    The IASB has updated the agenda for its 21–22 June 2017 meeting. Wednesday's meeting time was shortened, the order of topics changed, and — most notably — the discussion on materiality was moved to the Board's July meeting.

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  • IASB publishes proposed amendments to IAS 16 regarding proceeds before intended use

    20 Jun 2017

    The International Accounting Standards Board (IASB) has published an exposure draft 'Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)' on proceeds from selling items produced while bringing an asset into the location and condition necessary for it to be capable of operating in the manner intended by management. Comments are requested by 19 October 2017.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW report on corporate reporting and new technologies

    14 Jun 2017

    The Institute of Chartered Accountants in England and Wales (ICAEW) has released a report 'What next for corporate reporting: time to decide?' that argues that it is time for policy makers to take a decision on how best to use IT to satisfy increasing demands for information.

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  • Report on the April 2017 IFRS Advisory Council meeting

    14 Jun 2017

    The IFRS Advisory Council met in London on 4–5 April 2017. Significant topics on the agenda included (1) financial stability and the IFRS Foundation, (2) wider corporate reporting, and (3) materiality.

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  • TRG Snapshot — Meeting on credit losses: June 2017 Image
  • TRG Snapshot — June 2017 TRG meeting on credit losses

    published 23 Jun 2017

    This TRG Snapshot summarizes the June 12, 2017, public meeting of the FASB’s credit losses transition resource group (TRG). This TRG meeting was the first to be attended by the FASB since it issued the CECL guidance.

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  • Heads Up — PCAOB adopts changes to the auditor’s report

    published 20 Jun 2017

    This Heads Up provides an overview of the PCAOB new auditing standard, "The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion [AS 3101] and Related Amendments to PCAOB Standards."

  • IFRS on point — May 2017 Image
  • IFRS on Point — May 2017

    published 19 Jun 2017

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

  • EFRAG endorsement status report 7 June 2017 Image
  • EFRAG endorsement status report 7 June 2017

    published 08 Jun 2017

    This endorsement status report update reflects the issuance of IFRIC 23 'Uncertainty over Income Tax Treatments' by the IASB on 7 June 2017. Final endorsement of the interpretation is currently expected in 2018.

  • IFRS fokussiert — IASB erfragt Umsetzungserfahrungen für spezifische Themenbereiche von IFRS 13 Image
  • IFRS fokussiert — IASB erfragt Umsetzungserfahrungen für spezifische Themenbereiche von IFRS 13

    published 06 Jun 2017

    This German-language newsletter explains the IASB's 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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