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May 2015 meeting of the ICAEW FRDG

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EFRAG endorsement status report 14 September 2020
14 Sep 2020
The endorsement status report has been updated to reflect that EFRAG has issued final endorsement advice on 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Final endorsement of the amendment is currently expected in the fourth quarter of 2020.
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)'.
EFRAG endorsement status report 28 August 2020
28 Aug 2020
The endorsement status report has been updated to reflect that the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' on 27 August 2020 and that EFRAG published a draft endorsement advice letter on the amendments on 28 August 2020.
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.
EFRAG endorsement status report 6 July 2020 (2)
06 Jul 2020
The endorsement status report has been updated to reflect that EFRAG has issued final endorsement advice on 'Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)'. Final endorsement of the amendment is currently expected in the fourth quarter of 2020.
EFRAG endorsement status report 6 July 2020
06 Jul 2020
The endorsement status report has been updated to reflect that the Accounting Regulatory Committee (ARC) has voted in favour of 'Covid-19-Related Rent Concessions (Amendments to IFRS 16)'.
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 25 June 2020
25 Jun 2020
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)'. The update also reflects the issuance of today's amendments to IFRS 17.
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
Accounting considerations in response to COVID-19 — Expected credit losses on financial assets
03 Jun 2020
COVID-19 can affect the ability of borrowers, whether corporate or individuals, to reimburse amounts owed. Individual and corporate borrowers may have a particular exposure to the economic impacts in their geography and industry sector. The impact of COVID-19 on expected credit losses (or ECL) will be particularly challenging and significant for banks and other lending businesses. However, the effect could also be significant for non-financial corporates. This is because ECL does not only apply to loans but also applies to many investments in interest bearing financial assets.

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