Notes on the consolidated financial statements includes:
- Required disclosures in the notes on the legal status of IFRS
- Effects of new or amended standards and interpretations (IAS 8.28)
- New or amended standards and interpretations not applied (IAS 8.30).
- IASB publishes amendments to IFRS 9
- IASB finalizes amendments to IAS 28
- IASB publishes exposure draft on IAS 8 entitled “Accounting Policies and Accounting Estimates”
- Published exposure draft on the definition of “material”
- Practice statement “Making Materiality Judgements” issued
- Update of the IFRS Taxonomy for the submission of electronic financial statements.
Other standard setters includes:
- Q&A document on the introduction of IFRS for SMEs.
EU Endorsement includes:
- EU Endorsement Status Report.
- ESMA 2018 key audit areas
- ESMA issues further Q & As on the Guidelines on Alternative Performance Measures
- ESMA: Enforcement decisions published.