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ESMA publishes 23rd enforcement decisions report
16 Jul 2019
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 10/IAS 7, IAS 7, IFRS 10/IFRS 12/IFRS 13/IAS 1, IFRS 9, IAS 40, IFRS 2, and IAS 34/IAS 36.
CIPFA/LASAAC issue new Code of Practice on Local Authority Accounting
10 Apr 2018
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) have issued the 2018/19 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2018.
European Union formally adopts amendments to IAS 40
15 Mar 2018
The European Union has published a Commission Regulation endorsing 'Transfers of Investment Property (Amendments to IAS 40)'.
CIPFA/LASAAC consults on new Code of Practice on Local Authority Accounting
12 Jul 2017
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments, via an ‘Invitation to Comment’, on proposals for developing the 2018/19 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2018.
EFRAG issues endorsement advice on amendments to IAS 40
07 Apr 2017
The European Financial Reporting Advisory Group (EFRAG) has issued its endorsement advice for the use of 'Transfers of Investment Property (Amendments to IAS 40)' in the European Union (EU).
EFRAG issues draft endorsement advice on amendments to IAS 40
21 Feb 2017
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of 'Transfers of Investment Property (Amendments to IAS 40)' in the European Union (EU).
IASB finalises amendments to IAS 40 regarding transfers of investment property
08 Dec 2016
The International Accounting Standards Board (IASB) has published 'Transfers of Investment Property (Amendments to IAS 40)' to clarify transfers of property to, or from, investment property.
EFRAG comment letter and feedback statement on transfers of investment property
31 Mar 2016
The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the International Accounting Standard Boards (IASB’s) exposure draft ED/2015/9 ‘Transfers of Investment Property: Proposed amendment to IAS 40 ’. EFRAG has also issued the related feedback statement summarising the main comments received from constituents invited to respond to its draft comment letter.
IASB webcast on IFRS 16 transition now available
18 Mar 2016
As part of the IASB webcast series on IFRS 16 implementation, the IASB staff has made available a webcast related to IFRS 16 transition requirements for lessees.
We comment on the IASB’s proposed amendments to IAS 40
14 Mar 2016
We have responded to the IASB's Exposure Draft, "Transfers of Investment Property (Proposed amendments to IAS 40)," that was IASB published in November 2015.

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