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Nexia IFRS Link October 2017

IFRS link is a tech­ni­cal news­let­ter tar­ge­ted at audi­tors/acco­un­t­ants. It pro­vi­des upda­tes and infor­ma­tion rela­ting to new stan­dards and IFRS.

CON­T­ENTS:

IASB

  • Revi­sion of IFRS Frame­work com­p­le­ted
  • IFRS 17 “In­surance Con­tracts” pub­lis­hed
  • IASB pub­lis­hes expo­sure draft on Annual Impro­ve­ments to IFRS Stan­dards 2015-2017 Cycle
  • Expo­sure draft on IFRS 8 “Ope­ra­ting Seg­ments” pub­lis­hed
  • Pub­lis­hed expo­sure draft on IFRS 9 “Fi­nan­cial Instru­ments”
  • IASB pub­lis­hes expo­sure draft on IAS 16 “Pro­perty, plant and equip­ment”
  • IFRIC 23 “Un­cer­tainty over Income Tax Tre­at­ments” pub­lis­hed

EU Endor­se­ment

  • EU Endor­se­ment Sta­tus Report

ESMA

  • ESMA issues report on the app­li­ca­tion of IFRS 13 “Fair Value Mea­su­re­ment”
  • ESMA issues Q & A on the Gui­de­li­nes on Alter­na­tive Per­for­mance Mea­su­res
  • ESMA – Enfor­ce­ment deci­si­ons pub­lis­hed
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