November 1, 2017 admin

Issue 27

IASB includes:

  • 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 includes:

  • 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.
IFRS_Link_October2017_FINAL