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IAS 38 — Player transfer payments

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EFRAG publishes discussion paper on crypto-assets (liabilities)
20 Jul 2020
The European Financial Reporting Advisory Group (EFRAG) has published a discussion paper (DP) 'Accounting for Crypto-Assets (Liabilities): Holder and Issuer Perspective'. The DP provides possible approaches to address the gaps in crypto-assets (liabilities) requirements.
WICI consults on communicating value creation from intangibles
10 Jun 2020
The World Intellectual Capital/Assets Initiative (WICI) has published an exposure draft of 'Setting a New Agenda for CFOs — Understanding the role of Intangibles in Value Creation'. The guidance is aimed at facilitating CFOs and other finance professionals to manage and report intangibles in the context of their organisation’s value creation.
We comment on two IFRS Interpretations Committee tentative agenda decisions
14 Feb 2020
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 12 and IAS 38, as published in the November 2019 IFRIC Update.
EFRAG issues academic report on intangibles
05 Feb 2020
The European Financial Reporting Advisory Group (EFRAG) has issued an academic report, 'A Literature Review on the Reporting of Intangibles'.
European Union formally adopts updated references to the Conceptual Framework
06 Dec 2019
The European Union has published a Commission Regulation endorsing 'Amendments to References to the Conceptual Framework in IFRS Standards'.
We comment on six IFRS Interpretations Committee tentative agenda decisions
07 Mar 2019
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 23, IAS 38, IFRS 9, and IFRS 11, as published in the November 2018 IFRIC Update.
Report on intangibles and the R&D capitalisation debate
15 Feb 2019
Many have noted the increasing gap between the values of companies based on their share price and the tangible asset values in their financial statements. One of the major components of this gap are the ‘intangibles’ that are recognised as valuable by the market but are not recognised as assets by financial reporting.
FRC consults on the reporting of intangibles
06 Feb 2019
The Financial Reporting Council (FRC) has launched a consultation into possible improvements to the reporting of factors that are important to a business’ generation of value.
ESMA publishes 22nd enforcement decisions report
20 Apr 2018
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 5, IAS 7, IAS 32, IAS1/IAS36, IFRS 3/IFRS 13/IAS 28, IFRIC 17, IAS 1, IFRS 10, IAS 8/IAS 21/IAS 29, and IAS 38.
ICAEW report on non-comparable disclosure under IFRS
03 Aug 2017
The Institute of Chartered Accountants in England and Wales (ICAEW) has released a report 'Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs' that argues that non-comparable disclosure under IFRS is a problem.

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