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IFRS update - Week 51

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

IASB completes review of the Standard on fair value measurement
The International Accounting Standards Board (Board) has today published a summary report on its Post-implementation Review (PIR) of the fair value measurement Standard, IFRS 13, which showed that the Standard works as intended.
(Bron: IFRS Foundation)

IASB to propose narrow-scope amendment to IFRS 17
The International Accounting Standards Board (Board) has, during its December meeting, voted to propose to amend IFRS 17, the insurance contracts Standard issued in May 2017.
(Bron: IFRS Foundation)

December year-end accounting reminders – IFRS
Standards and IFRICs newly applicable for companies with 31 December 2018 year ends. New IFRS standards 8 effective after 1 January 2019.
(Bron: PwC)

Hyperinflationary economies - updated IPTF watch list available
IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries. The Task Force's criteria for identifying such countries are similar to those for identifying 'hyperinflationary economies' under IAS 29.
(Bron: IAS Plus)

Accounting implications of the UK’s Brexit decision for December 2018 period ends
The UK is due to leave the European Union on 29 March 2019. As the UK continues to negotiate its exit, UK businesses should be considering how this new political landscape will impact their organisations.
(Bron: PwC)

U.S. regulator to seek comment on quarterly reports for companies
The U.S. Securities and Exchange Commission (SEC) said on Tuesday it was seeking public comment on ways to ease the quarterly reporting burden for publicly listed companies.
(Bron: Reuters)

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