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IFRS update - Week 28

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

Illustrative IFRS consolidated financial statements for 2018 year ends
This publication illustrates the financial reporting requirements that would apply to a company under IFRS as issued at 31 May 2018.
(Bron: PwC)

Good Investment Fund Limited (Liability) 2018 - Illustrative financial statements
This edition contains the illustrative annual financial statements of Good Investment Fund Limited (Liability) for the year ended 31 December 2018, prepared in accordance with IFRS issued as at 31 August 2017.
(Bron: EY)

IFRS 9 disclosures by banks in 2018 interim reporting and transition documents: PwC In depth
Many banks are about to plunge into the world of IFRS 9 reporting with application in interim financial statements in 2018. Some banks also plan to issue a separate transition document on key impacts of IFRS 9 at and beyond adoption. These interim reports and transition documents will be the focus of attention from investors, regulators and other key stakeholders. There’s no prescription for how to present this information so we’ve developed this publication help banks navigate that transition.
(Bron: PwC)

Supporting IFRS 17 implementation: insurance contracts issued by mutual entities
As part of our activities to support the implementation of IFRS 17 Insurance Contracts, we have today published educational materials for insurance contracts issued by mutual entities.
(Bron: IFRS Foundation)

IFRS 16 implications for lessors in the real estate industry: PwC In depth
IFRS 16, ‘Leases’, will be effective for annual reporting periods beginning on or after 1 January 2019. Guidance for lessors remains substantially unchanged from IAS 17. Lessors are still required to classify leases as either finance or operating, and the indicators used to make that distinction are again unchanged from IAS 17.
(Bron: PwC)

Reducing the gap between insurance and other industries
Existing accounting practices in the insurance industry are widely perceived as opaque and inconsistent. For companies applying IFRS Standards, the accounting for insurance contracts currently differs significantly from the accounting for other contracts. This diversity poses unnecessary difficulties for potential investors.
(Bron: IFRS Foundation)

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