The corona pandemic continues to have a full grip on social life and also the economy - and the economic challenges are reflected in new accounting requirements. That is why we have compiled an overview of important publications on IFRS accounting in this edition of novus IFRS.
SPOTLIGHT
- Amendment to IFRS 16: Optional practical expedient for rent concessions granted because of Covid-19
- Discussion Paper on enhanced disclosures on business combinations and goodwill impairment
- IFRS accounting in the coronavirus pandemic
GUIDANCE ON CONSOLIDATED FINANCIAL STATEMENTS
- Disclosures required by IASB pronouncements
- Effects of new and amended standards and interpretations (IAS 8.28)
- New and amended standards and interpretations issued but not yet effective (IAS 8.30)
IASB and IFRS IC PRONOUNCEMENTS
- Exposure Draft on general presentation and disclosures to replace IAS 1: What the new ‘statement of profit or loss’ should look like
- IFRS Interpretations Committee agenda decisions
- Disclosure Initiative – Subsidiaries that are SME
- IFRS Practice Statement ‘Management Commentary’
- Rate-regulated Activities
ASCG
- IDW – Institut der Wirtschaftsprüfer: Additional modules on IDW RS HFA 50 clarifying application issues in connection with IFRS 1, IFRS 9 and IFRS 16
- ASCG Interpretation 1 on the Current/Non-current Classification in the Statement of Financial Position withdrawn
- Publication of DRS 28 ‘Segment Reporting’
- Revision of DRSC Implementation Guidance AH 3 (IFRS) on Crisis Situations
EU ENDORSEMENT
ENFORCEMENT AGENCIES
- Activity Report 2019 of the Deutsche Prüfstelle für Rechnungslegung (DPR, Financial Reporting Enforcement Panel (FREP)
- FREP enforcement priorities 2021
- Findings of errors by FREPR
- ESMA – Enforcement decisions published
INTERNAL
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