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We agree with the IASB's proposals for limited amendments to IAS 19

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FRC and IASB release joint webinar on General Presentation and Disclosures Exposure Draft
27 Aug 2020
The joint webinar held by the Financial Reporting Council (FRC) with the International Accounting Standards Board (IASB) on the General Presentation and Disclosures Exposure Draft (ED/2019/7) has been released.
IASB announces fourth webinar on PFS ED
07 Aug 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'. The IASB is introducing the exposure draft in a series of webinars.
IASB announces third webinar on PFS ED
03 Jul 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'. The IASB is introducing the exposure draft in a series of webinars.
EFRAG final comment letter on deferral of IAS 1 effective date ED
05 Jun 2020
The European Financial Reporting Advisory Group (EFRAG) has published its final comment letter on the IASB exposure draft ED/2020/3 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Proposed amendment to IAS 1)'.
We comment on the IASB's proposal to defer the amendments to IAS 1
03 Jun 2020
We have responded to the IASB’s exposure draft ED/2020/3 'Classification of Liabilities as Current or Non-Current – Deferral of Effective Date'.
IASB announces webinars of PFS ED and on Goodwill DP
22 May 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements' and in March 2020 a discussion paper 'Business Combinations — Disclosures, Goodwill and Impairment' was published. Both consultation documents will see live webinars in early June.
IASB proposes to defer effective date of IAS 1 amendments
04 May 2020
The International Accounting Standards Board (IASB) has 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.
EFRAG draft comment letter on rent concessions ED
01 May 2020
The European Financial Reporting Advisory Group (EFRAG) has published a draft comment letter on the IASB exposure draft ED/2020/2 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)'.
IASB publishes proposed amendment regarding COVID-19-related rent concessions
24 Apr 2020
The International Accounting Standards Board (IASB) has published an exposure draft 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)' that contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 8 May 2020.
EFRAG draft comment letter on IBOR ED
23 Apr 2020
The European Financial Reporting Advisory Group (EFRAG) has published a draft comment letter on the IASB exposure draft ED/2020/1 'Interest Rate Benchmark Reform — Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'.

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