Nieuws

IFRS update - Week 43

Een wekelijks overzicht van de laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) en externe verslaggeving.

EFRAG Endorsement Status Report - Update
The endorsement by the European Commission of IFRIC 23 Uncertainty over Income Tax Treatments is now reflected in the Endorsement Status Report.
(Bron: EFRAG)

IASB amends definition of business in IFRS Standard on business combinations
The International Accounting Standards Board (Board) has today issued narrow-scope amendments to IFRS 3 Business Combinations to improve the definition of a business. The amendments will help companies determine whether an acquisition made is of a business or a group of assets.
(Bron: IFRS Foundation)

Applying IFRS: A closer look at IFRS 15, the revenue recognition standard
Our updated Applying IFRS includes important changes to address evolving implementation issues. It is intended for use by entities that have already adopted IFRS 15 Revenue from Contracts with Customers and also by those that are in the process of adopting.
(Bron: EY)

ESAs write to EFRAG on the endorsement process of IFRS 17 insurance contracts
The three European Supervisory Authorities (ESA - ESMA, EBA and EIOPA) have today written a letter to the European Financial Reporting Advisory Group (EFRAG) regarding the endorsement process of the International Financial Reporting Standard (IFRS) 17.
(Bron: ESMA)

Insurers call for a two-year delay in the effective date of IFRS 17
Nine insurance industry or­gan­i­sa­tions from Europe, Canada, Korea, New Zealand, Australia, and South Africa have written a joint letter to the IASB asking for further amend­ments to IFRS 17 'Insurance Contracts' and a two-year delay in the effective date of the standard.
(Bron: IAS Plus)

Debt or Equity? - Impact assessment surveys
​EFRAG seeks feedback from preparers and users of financial statements to assess the impact of the IASB’s Discussion Paper Financial Instruments with Characteristics of Equity on distinction between debt and equity.
(Bron: EFRAG)

FRC: 'Laat aandacht voor basiscijfers niet verslappen door brexit en IFRS'
De Britse toezichthouder Financial Reporting Council (FRC) ziet een toename van 'basisfouten' in de cijfers van bedrijven vanwege de focus op brexit en de implementatie van nieuwe IFRS-regels.

IAS 29 becomes applicable in Argentina: PwC In depth
IAS 29, ‘Financial reporting in hyper-inflationary economies’, should be applied by entities with a functional currency of the Argentine peso for accounting periods ending on or after 1 July 2018; and it should be applied as if the economy had always been hyper-inflationary. This In depth explains the application of IAS 29.
(Bron: PwC)

Implementation study: Business model reporting; Risk and viability reporting – Where are we now?
Investors are still looking for companies to make business model, risk and viability disclosures more useful, according to a new report from the Financial Reporting Council's Financial Reporting Lab (the Lab).
(Bron: FRC)

Speech by ESMA Chair Maijoor on IFRS 9 at Banco de Espana Conference
ESMA Chair, Steven Maijoor, delivered today a keynote speech at the Banco de Espana - CEMFI - FSI High-Level Conference in Madrid, Spain.
(Bron: ESMA)

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