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IFRS update - Week 23-24

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

Manual of Accounting - Interim financial reporting: 2018 edition
This ebook is a combined document including chapter 35 of the IFRS Manual of accounting on interim financial reporting (IAS 34), and illustrative condensed interim financial statements 2018.
(Bron: PwC)

Preparing the market for IFRS 17
IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board (Board) in 2017 and comes into effect in 2021. Financial journalist Liz Fisher takes a look at what the new Standard means for the investor community.
(Bron: IFRS Foundation)

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.
(Bron: IAS Plus)

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