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Navigating the changes to IFRS
IFRS Navigating the changes to IFRS
The December 2017 edition of the publication has been updated for changes to International Financial Reporting Standards that have been published between 1 December 2016 and 30 November 2017. In particular this edition covers the new Standard for insurance contracts – IFRS 17, for the first time.
18 Dec 2017
IFRS News - Q4 2017
IFRS IFRS News - Q4 2017
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
01 Nov 2017
IFRS 9 - Audit of Expected Credit Losses
IFRS IFRS 9 - Audit of Expected Credit Losses
GPPC releases Considerations for the Audit of Expected Credit Losses. This Paper is addressed to the audit committees of systemically important financial institutions. It represents the consensus views of the GPPC members regarding key considerations for auditors of globally systemically important banks.
30 Oct 2017
IASB issues: Prepayment features with negative compensation
IFRS IASB issues: Prepayment features with negative compensation
The International Accounting Standards Board (IASB) has published amendments to IFRS 9 ‘Financial Instruments’ that allow companies to measure particular prepayable financial assets with negative compensation at amortised cost or at fair value through other comprehensive income—instead of measuring those assets at fair value through profit or loss
26 Oct 2017
IAS 28 ‘Investments in Associates and Joint Ventures’
IFRS IAS 28 ‘Investments in Associates and Joint Ventures’
The International Accounting Standards Board (IASB) has published amendments to IAS 28 ‘Investments in Associates and Joint Ventures’ clarifying that companies account for long-term interests in an associate or joint venture—to which the equity method is not applied—using IFRS 9 ‘Financial Instruments’.
15 Oct 2017
Under control – applying IFRS 10
IFRS Under control – applying IFRS 10
IFRS 10 was issued in May 2011, and was part of a package of changes addressing different levels of involvement with other entities. IFRS 10 redefines ‘control’ and provides extensive guidance on applying the definition.
13 Mar 2017