This author has yet to write their bio.Meanwhile lets just say that we are proud Darren Caple contributed a whooping 130 entries.
The world is changing fast, and so are the roles of finance and accounting professionals. The nature of work performed by professional accountants and the nature of their contribution to organizations are rapidly evolving in response to significant business trends. This report identifies the roles that future-fit accountants in business can fulfill to remain integral…
The IASB has issued the latest issue of “Investor Perspectives.” In this edition, IASB board member Nick Anderson discusses the new disclosures in the targeted amendments to IFRS 17.
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 1, IAS 7, IAS 41, IFRS 9, IFRS 15, and IFRS 16, as published in the June 2019 IFRIC Update.
On 18 July 2019, the Canadian standard-setter Accounting Standards Board (AcSB) hosted a panel discussion on IFRS 17 and the proposed amendments to the standard. Among the panelists was IASB member Darrel Scott.
The IASB has posted to its website a webinar summarising the IFRS Interpretations Committee’s recent discussions on how a company should present amounts in its statement of profit or loss if a credit-impaired financial asset is subsequently paid in full or no longer credit-impaired (cured).
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB exposure draft ED/2019/4 ‘Amendments to IFRS 17′.
The International Accounting Standards Board (IASB) has published an exposure draft ‘Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)’ that aim at clarifying how companies account for deferred tax on leases and decommissioning obligations. Comments are requested by 14 November 2019.
The European Securities and Markets Authority (ESMA) has issued a public statement to help promote consistent application of IAS 12, ‘Income Taxes’.
The IASB has posted to its website a webinar offering an overview over the exposure draft ED/2019/4 ‘Amendments to IFRS 17’ published on 26 June 2019.
The International Accounting Standards Board (IASB) has published an exposure draft ‘Amendments to IFRS 17’ to address concerns and implementation challenges that were identified after IFRS 17 ‘Insurance Contracts’ was published in 2017. Comments are requested by 25 September 2019.