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Need to know — IASB publishes a draft Interpretation of IAS 12 Income Taxes — Uncertainty over income tax treatments

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Fourth IASB webinar on PFS ED
21 Aug 2020
On Friday 21 August 2020 at 11am (BST) a fourth live webinar on the Board’s exposure draft 'General Presentation and Disclosures' will be held and will explain the Board’s detailed proposals for management performance measures.
IASB and UK Endorsement Board joint event on the General Presentation and Disclosures Exposure Draft
06 Aug 2020
The International Accounting Standards Board (IASB) and the UK Endorsement Board are hosting a joint outreach event to discuss the proposals in the IASB's General Presentation and Disclosures Exposure Draft.
September 2020 IFRS Interpretations Committee meeting
15 Sep 2020
The IFRS Interpretations Committee will hold its next meeting by video conference on 15 September 2020.
June 2020 IFRS Interpretations Committee video meeting
16 Jun 2020
The IFRS Interpretations Committee will hold a video meeting on 16 June 2020.
June 2020 IFRS Interpretations Committee video meeting
16 Jun 2020
The IFRS Interpretations Committee will hold a video meeting on 16 June 2020.
IASB webinar on PFS ED
10 Jun 2020
On Wednesday 10 June 2020 at 11am (BST) a live webinar on the Board’s exposure draft 'General Presentation and Disclosures' will be held and will explain the Board’s detailed proposals for subtotals and categories in the statement of profit and loss. The webinar will last approximately 45 minutes and will include a question-and-answer session.
Effective date of IFRS 3 amendments updating a reference to the Conceptual Framework
01 Jan 2022
On 14 May 2020, the IASB issued 'Reference to the Conceptual Framework (Amendments to IFRS 3)' with amendments to IFRS 3 'Business Combinations' that update an outdated reference in IFRS 3 without significantly changing its requirements. The amendments are effective for annual reporting periods beginning on or after 1 January 2022.
Effective date of IAS 37 amendments regarding onerous contracts
01 Jan 2022
On 14 May 2020, the IASB issued 'Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37)' amending the standard regarding costs a company should include as the cost of fulfilling a contract when assessing whether a contract is onerous. The amendments are effective for annual reporting periods beginning on or after 1 January 2022.
Comment deadline: Deferral of effective date of IAS 1 amendments
03 Jun 2020
On 4 May 2020, the IASB published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. Comments are requested by 3 June 2020.
DPOC conference call
16 Apr 2020
The Due Process Oversight Committee (DPOC) of the IFRS Foundation will hold a conference call on 16 April 2020.

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