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  • The Annotated IFRS Standards ('Green Book') is now available

    21 Sep 2017

    The IFRS Foundation has announced that 'The Annotated IFRS Standards (Green Book) July 2017' is now available. This volume (nicknamed the 'Green Book') includes the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the IASB as of 1 July 2017 with extensive cross-references and other annotations. This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.

  • IASB webcast Image
  • IASB posts webcast on IFRS 17

    19 Sep 2017

    The 30 minute webcast covers the accounting for reinsurance contracts held in applying IFRS 17 'Insurance Contracts'.

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  • IASB Chairman speaks about the IASB and wider corporate reporting

    18 Sep 2017

    At the Accountancy Europe event 'Shaping the future of corporate reporting' held today in Brussels, IASB Chairman Hans Hoogervorst discussed the relevance of financial reporting in a world where companies provide more and more non-financial information and are seeking a wider audience than investors alone.

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  • IASB issues Practice Statement on materiality

    14 Sep 2017

    The International Accounting Standards Board (IASB) has issued Practice Statement (PS) 2 'Making Materiality Judgements'. The PS aims at assisting management in presenting financial information about the entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity.

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  • IFRS on Point — August 2017 Image
  • IFRS on Point — August 2017

    published 21 Sep 2017

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • Financial Reporting Alert 17-6 — Financial Reporting Implications of Disasters Image
  • Financial Reporting Alert 17-6 — Financial Reporting Implications of Disasters

    published 20 Sep 2017

    This Financial Reporting Alert highlights some of the financial reporting implications of disasters for entities reporting under U.S. GAAP. Those implications can include the accounting for asset impairments, the income statement classification of losses, insurance recoveries, and additional exposure to environmental remediation liabilities.

  • IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8 Image
  • IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8

    published 14 Sep 2017

    This newsletter outlines the proposed amendments to IAS 1 'Presentation of Financial Statements' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' set out in the recent IASB Exposure Draft (ED) 2017/6 'Definition of Material (Proposed amendments to IAS 1 and IAS 8)' that aim at clarifying the definition of ‘material’ and at aligning the definition used in the Conceptual Framework and the standards themselves.

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