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IFRS in your pocket 2017

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Need to know — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'
09 Sep 2020
This 'Need to know' addresses the amendments to IFRS 9 'Financial Instruments', IAS 39 'Financial Instruments: Recognition and Measurement', IFRS 7 'Financial Instruments: Disclosures', IFRS 4 'Insurance Contracts' and IFRS 16 'Leases' that have been published by the International Accounting Standards Board (Board). The amendments are titled 'Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'.
Accounting Roundup-July 2020
31 Jul 2020
This accounting roundup, covering the period April 2020 through to June 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
IFRS compliance, presentation and disclosure checklist 2020
30 Jul 2020
The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 April 2020. This is a "pure" IFRS compliance, presentation and disclosure checklist. UK IFRS reporters should additionally consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.
Need to Know — IASB defers effective date for 'Classification of Liabilities as Current or Non-current'
23 Jul 2020
This Need to Know addresses the recent amendment Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendment to IAS 1) issued by IABS on 15 July 2020.
Need to know — IASB issues amendments to IFRS 17 'Insurance Contracts'
01 Jul 2020
This Need to know addresses the recent amendments to IFRS 17 Insurance Contracts that have been published by the International Accounting Standards Board on 25 June 2020.
EFRAG endorsement status report 24 June 2020
24 Jun 2020
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37); Reference to the Conceptual Framework (Amendments to IFRS 3); Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16); and Annual Improvements to IFRS Standards 2018-2020
Need to know — IASB finalises amendment to IFRS 16 'Leases' regarding COVID-19-related rent concessions
04 Jun 2020
This Need to know addresses the amendment to IFRS 16 'Leases' published by the IASB in May 2020, titled 'Covid-19-Related Rent Concessions'. This is an update of our earlier Need to know on the Exposure Draft.
Need to know — IASB publishes package of narrow-scope amendments to IFRS Standards
21 May 2020
This Need to know addresses the recent package of narrow-scope amendments to IFRS Standards that was published by the IASB on 14 May 2020.
Accounting Roundup - April 2020
30 Apr 2020
This accounting roundup, covering the period January 2020 through to March 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
Need to know — IASB amends IAS 1 to clarify the classification of liabilities as current or non-current
31 Jan 2020
This 'Need to know' addresses the recent amendments 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)' issued by the IASB on 23 January 2020.

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