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Potential accounting consequences of the US tax reform for IFRS preparers

What has been happening lately in IFRS

an IFRS alert about the IASB issuing amendedments to IFRS 9

What has been happening lately in IFRS

an IFRS alert about the IASB issuing amendments to IFRS 9

an IFRS alert about the IASB issuing amendments to IFRS 9

an IFRS alert about the IASB issuing a new practice statement

What has been happening lately in IFRS

insights, audit, ifrs, news

After twenty years of development the IASB has published IFRS 17 ‘Insurance Contracts’ (the Standard).

The UK has formally begun the process of negotiating its withdrawal from the European Union. The outcome of these negotiations will determine whether various exemptions and reliefs existing under EU tax legislation will continue to be available to entities in the UK and EU.

Assessing when one entity controls another (in other words, when a parent-subsidiary relationship exists) is essential to the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS).

IFRS

IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.

This publication is designed to give Chief Financial Officers a high-level awareness of recent changes to International Financial Reporting Standards that will affect companies’ future financial reporting. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

IFRIC 22 Foreign Currency Transactions and Advance Consideration