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IFRS implementation issues

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IASB posts webcast on borrowing costs and revenue recognition
24 Jun 2019
The IASB has posted a webcast, by IASB technical staff Jawaid Dossani and Nicolette Lange, that discusses conclusions reach at by the IFRS Interpretation Committee related to the application of IAS 23, ‘Borrowing Costs’ and its interaction with IFRS 15, ‘Revenue from Contracts with Customers’.
European Union formally adopts amendments resulting from the 2015-2017 cycle of annual improvements
15 Mar 2019
The European Union has published a Commission Regulation endorsing 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.
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.
We comment on six IFRS Interpretations Committee tentative agenda decisions
22 Nov 2018
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 27, IAS 37, IFRS 9, IFRS 11, and IFRS 15, as published in the September 2018 IFRIC Update.
We comment on three IFRS Interpretations Committee tentative agenda decisions
21 Aug 2018
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 21 and IAS 23, as published in the June 2018 IFRIC Update.
EFRAG final endorsement advice on Annual Improvements to IFRS Standards 2015-2017 Cycle
21 Mar 2018
The European Financial Advisory Group (EFRAG) has issued its final endorsement advice for the use of the Annual Improvements to IFRS Standards 2015-2017 Cycle in the European Union (EU).
EFRAG issues draft endorsement advice on Annual Improvements to IFRS Standards 2015-2017 Cycle
26 Jan 2018
The European Financial Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the Annual Improvements to IFRS Standards 2015-2017 Cycle in the European Union (EU).
Updated IASB work plan — Analysis
18 Dec 2017
Following the IASB's December 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in December. Changes are numerous.
IASB concludes the 2015-2017 annual improvements cycle
12 Dec 2017
The IASB has issued 'Annual Improvements to IFRS Standards 2015–2017 Cycle'. The pronouncement contains amendments to four International Financial Reporting Standards (IFRSs) as result of the IASB's annual improvements project.
ESMA publishes 21st enforcement decisions report
01 Nov 2017
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 IAS 36 (two decisions), IFRS 11/IFRS 10 (two decisions), IFRS 13/IAS 28, IAS 8/IAS 34, IAS 1/IAS 39, IFRS 10, IFRS 13, IAS 39/IAS 37/IAS 18, IAS 12, and IAS 39.

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