Notes on the consolidated financial statements
- Effects of new or amended standards and interpretations (IAS 8.28)
- IFRIC 21 Levies
- Annual Improvements to IFRSs (2011-2013 Cycle)
- New or amended standards and interpretations not applied (IAS 8.30)
- Annual Improvements to IFRSs (2010-2012 Cycle)
- Amendments to IAS 19 “Defined Benefit Plans: Employee Contributions”
- Amendments to IFRS 11 “Accounting for Acquisitions of Interests in Joint Operations”
- Amendments to IAS 16 and IAS 38 “Clarification of Acceptable Methods of Depreciation and Amortisation”
- Amendments to IAS 16 and IAS 41 “Agriculture: Bearer Plants”
- Annual Improvements to IFRSs (2012-2014 Cycle)
- Amendments to IAS 1 “Disclosure Initiative”
- Amendments to IAS 27 “Equity Method in Separate Financial Statements”
- Amendments to IFRS 10, IFRS 12 and IAS 28 “Investment Entities”
- Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”
- IFRS 14 “Regulatory Deferral Accounts”
- IFRS 15 “Revenue from Contracts with Customers”
- IFRS 16 “Leases”
IASB
- Draft Interpretation DI/2015/1 on taking into account uncertainty over income tax treatments
- Draft Interpretation DI/2015/2 on currency translation
- Leases – current developments regarding the effective date
- IASB issues Exposure Draft on Annual Improvements to IFRSs 2014-2016 Cycle
- IASB issues draft on limited amendments to IAS 40
- IASB proposes narrowly worded amendments to pension accounting
- IASB issues Exposure Draft on Conceptual Framework
- First-time application of the amendments to IFRS 10 and IAS 28 to be postponed indefinitely
- Other Standard Setters
- ESMA issues final Guidelines on Alternative Performance Measures
Adoption of IFRS standards by the EU
- EU Endorsement
- EU Endorsement Status Report
- IFRS 9 – EU endorsement recommended
- IFRS 14 will not be endorsed in the EU
Issue 24 October 18th, 2018admin
