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IFRS update - Week 37

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

Deloitte readiness survey highlights complexities around implementing the new Leases standards
As Deloitte accompanies organisations in their new Leases standards implementation projects, we identified a need for organisations to share their many challenges and to understand those faced by others in their jurisdictions, regions and industries around the world. In response, Deloitte launched the Global IFRS 16 and ASC 842 readiness survey, which highlights the challenges and complexities facing organisations when implementing IFRS 16 and ASC 842 across the world.
(Bron: IAS Plus)

Lease modifications - Accounting for changes to lease contracts
Lease modifications are very common. For example, a lessee with a struggling business may seek to negotiate lower lease payments or terminate some leases early. Or a lessor may wish to end a lease early so that it can redevelop or redeploy the underlying asset. Whatever the reason for the change, the resulting accounting can be complicated. Our Lease modifications publication contains practical guidance and examples showing how to account for the most common forms of lease modifications.
(Bron: KPMG)

Paper on the satisfaction with existing segment disclosure requirements
The CFA Institute, a global association of investment professionals, has published 'Segment Disclosures: Investor Perspectives'. For the paper, the CFA Institute surveyed its members, including portfolio managers and analysts, regarding their level of satisfaction with existing segment disclosure requirements and solicited their views on areas for improvement as well as general perceptions about segment disclosures.
(Bron: IAS Plus)

EFRAG Endorsement Status Report Update
The ARC voted by written procedure on IAS 28 - Long-Term Interest in Associates and Joint Ventures.
(Bron: EFRAG)

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