This issue of IFRS news looks at IFRS 4 Phase II, the facts of IFRS 9, and more.
This issue of IFRS news looks at the upcoming insurance standard, financial instrument impairment, leases denominated in a foreign currency, and more.
This issue of IFRS news looks at income taxes, variable payments for the separate acquisition of PPE and intangible assets, current IC rejections, and more.
This issue of IFRS news looks at alternative performance measures, definition of a business, interim reporting reminders, and more.
This issue of IFRS news looks at highlights from our recent global investor survey, the new revenue standard and the insurance industry, hedge accounting questions and answers, and more.
This issue of IFRS news looks at (1) final changes to IFRS 15 – an overview, (2) regulator focus - what can we learn from the ESMA report?, (3) IFRS 8 Segment Reporting - key things to look out for, (4) leases lab - how to implement the new guidance?, (5) insurance and IFRS 9, (6) conceptual framework, (7) disclosure Initiative, and (8) IC rejections - IAS 18.
This issue of IFRS news looks at (1) the suitability of cash flows and the discount rate used in impairment testing, (2) issues the IFRS Interpretations Committee rejected at its March meeting, (3) the impact of IFRS 16, Leases, on the pharmaceutical industry, (4) topics discussed at the IASB’s March 2016 meeting, and (5) the practical implications of IFRS Interpretations Committee rejections related to IAS 17, Leases.
This issue of IFRS news looks at (1) alternative performance measures - an analysis of the current status, (2) more guidance for banks - IFRS 9 impairment, (3) IAS 7 amendment - how to implement new guidance, (4) insurance contracts, (5) goodwill and impairment, (6) interests in associates and joint ventures, (7) non-current liabilities, (8) FICE, (9) IC rejections - IAS 16, and (10) the PwC leases library.
This issue of IFRS news looks at (1) IFRS 16 Leases: a glance at the new standard, (2) Narrow-scope amendments to IAS 12, Recognition of deferred tax assets on unrealised losses, (3) Current IC rejections, (4) Various topics, (5) P*Q crashes, (6) Insurance contracts, (7) Revenue from contracts with customers, (8) Measurement of interests in associates and joint ventures, and (9) IC rejections - IAS 12.
This issue of IFRS news looks at (1) revenue: TRG discusses optional purchases, licenses and other topics, (2) news from the TRG for Impairment, (3) FASB exposure draft on definition of a business, (4) update on IFRS in the US, (5) year-end reminders, (6) insurance contracts, (7) classification and measurement of share-based payments, (8) Santa and the leasing standard, (9) the accounting horoscope 2016, and (10) IFRIC rejections: IAS 10.
This issue of IFRS news looks at (1) proposed interpretation on foreign currency and advance consideration, (2) new interpretation on uncertainty over income tax treatments, (3) proposed practice statement on the application of materiality to financial statements, (4) leases, (5) update on IFRS 9 Impairment Transition Group, (6) financial instruments with the characteristics of equity, (7) disclosure initiative, (8) insurers and IFRS 9, (9) borrowing costs, (10) joint control, (10) definition of a business, and (11) IFRIC rejections in short — IAS 10.