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IFRS update - Week 20

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

New Lease Standard: Comparing IFRS and U.S. GAAP
For multinationals that must prepare financials under both standards, there are comparability challenges and differing nuances to keep in mind.
(Bron: CFO)

Paper on the new leasing standard and top ten considerations for investors
The CFA Institute, a global association of investment professionals, has published 'Leases: What Investors Need to Know About the New Standard'.
(Bron: IAS Plus)

Discussion Paper – Accounting for Pension Plans with an Asset-Return Promise
This Discussion Paper explores alternative accounting treatments for post-retirement employee benefits, promising the higher of the return on an identified item or group of items and a minimum guaranteed return.
(Bron: EFRAG)

Webcast: Improving comparability of international financial reporting
In this webcast, Ann Tarca, a Member of the International Accounting Standards Board (Board), talks about the results of research into the comparability of companies reporting using IFRS Standards. She also discusses the Board’s work to improve comparability of financial reporting, its achievements and challenges ahead.
(Bron: IFRS Foundation)

Guide to help smaller listed companies improve financial reporting
A new guide to help smaller listed and AIM quoted companies improve their financial reporting has been published by the FRC and ICAEW. The guide addresses issues raised by the FRC about the quality of financial reporting in this sector, and provides practical tips and questions for audit committees to consider, with a view to driving up the quality of smaller quoted company financial reporting.
(Bron: FRC)

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