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The International Accounting Standards Board (IASB has issued Amendments to IFRS 17 'Insurance Contracts" (the Amendments). The aim of the amendments is to address the concerns raised by stakeholders and help entities to more easily transition and implement the Standard.
Your organization’s most valuable asset is its reputation, and that reputation must be able to withstand today’s increase scrutiny.
In December 2019 the International Accounting Standards Board (IASB) published an Exposure Draft ‘General Presentation and Disclosures’ (General Presentation ED). The General Presentation ED proposes to replace IAS 1 ‘Presentation of Financial Statements’ with a new IFRS and amend several other IFRS Standards.
Considerations for those charged with governance. Global Public Policy Committee – January 2020
“IFRS 15 Revenue from Contracts with Customers represents the culmination of more than five years of cooperation between the International Accounting Standards Board (IASB) and the U.S.
We are pleased to share this companion document to ‘The implementation of IFRS 17 Insurance Contracts’ which has been issued by the Global Public Policy Committee (GPPC)1.
In October 2018, the IASB issued ‘Definition of a Business’ making amendments to IFRS 3 ‘Business Combinations’. The amendments are a response to feedback received from the post-implementation review of IFRS 3 (‘the Standard’).
IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements. The Standard explains how this information should be presented on the face of the statements and what disclosures are required. In this article we identify the requirements and provide a series of examples illustrating one possible way the note disclosures might be presented.