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.
We begin this second edition of 2018 with the revised ‘Conceptual Framework for Financial Reporting’. We then move on to look at two other recent IASB publications: Amendments to IAS 19 ‘Employee Benefits’ and an Exposure Draft on ‘Accounting Policy Changes (Proposed amendments to IAS 8)’.
We then consider ESMA’s recent report on what European accounting enforcers have been doing during the past year, and an EFRAG Discussion Paper on ‘Equity Instruments – Impairment and Recycling’.
Further on in the newsletter, you will find IFRS-related news at Grant Thornton and a general round-up of financial reporting developments.
We finish with a summary of the implementation dates of newer Standards that are not yet mandatory, and a list of IASB publications that are out for comment.