Nieuws

IFRS update - Week 31-35

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

Friso ten Brink - IFRS 17 - Grote gevolgen voor de jaarrekening
Na Solvency II staat de verzekeringssector met IFRS 17 wederom aan de vooravond van een majeure operatie. Invoering van IFRS 17 is ingrijpend omdat veel van de data-elementen die worden gebruikt bij de winstbepaling van IFRS 17 moeten worden ontleend aan de polisadministratie. Wat betekent dit voor gebruikers van de jaarrekening?

IASB proposes amendments to IFRS Standards to improve accounting policy disclosures
The International Accounting Standards Board (Board) has today published proposed narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements to help companies provide useful accounting policy disclosures to users of financial statements.
(Bron: IFRS Foundation)

Revenue - IFRS 15 handbook
Reporting revenue under IFRS 15 is now one of your ordinary activities. So this feels like the right time to take stock – to pull together, in one place, what we have learned about this new world of revenue recognition.
(Bron: KPMG)

Draft Q&A on the IFRS for SMEs Standard published for public comment
The IFRS Foundation is calling on stakeholders to comment on its draft Q&A on the application of the IFRS for SMEs Standard.
(Bron: IFRS Foundation)

EBA publishes IFRS 9 roadmap, launches IFRS 9 benchmarking exercise
The European Banking Authority (EBA) has published a IFRS 9 roadmap providing a comprehensive overview of planned monitoring activities on IFRS 9 implementation.
(Bron: IAS Plus)

FASB proposes clarifying interaction between 2 standards
FASB proposed a standard Tuesday that would clarify the interaction between its standard on recognition and measurement of financial instruments and its standard on equity method investments.
(Bron: Journal of Accountancy)

FASB proposes delays in 3 key effective dates
Certain financial statement preparers would receive the benefit of effective date delays in FASB's accounting standards for leases, hedging, and credit losses under a proposal the board issued Thursday.
(Bron: Journal of Accountancy)

FASB proposes delay in long-term insurance standard effective date
FASB on Wednesday proposed a delay in the effective date of its new accounting standard for long-duration insurance contracts.
(Bron: Journal of Accountancy)

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