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IFRS update - Week 37-38

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

Better information about business combinations
Tom Scott summarises the Goodwill and Impairment project and the Board's views on how companies can provide investors with better information about business combinations.
(Bron: IFRS Foundation)

EFRAG Endorsement Status Report - Update
The ARC vote by written procedure on Amendment to IFRS 3 Business combinations is now reflected in the EFRAG Endorsement Status Report.
(Bron: EFRAG)

FASB proposes guidance to ease transition to new benchmark rates
FASB is seeking feedback on a proposed Accounting Standards Update (ASU) designed to reduce the accounting costs and complexities related to the migration from interbank-offered interest rates to new reference rates.
(Bron: Journal of Accountancy)

FASB makes a second effort to improve balance sheet debt classification
After considering comments on a previous proposal for improving balance sheet debt classification, FASB issued a reproposal on the issue Thursday.
(Bron: Journal of Accountancy)

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