- 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 includes:
- EU Endorsement Status Report.
- 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.