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IFRS news - August 2016

Tax accounting and the research agenda - all quiet on the western front? 

In this issue: 

  • Income taxes: The end of an era 
  • Variable payments for the separate acquisition of PPE and intangible assets 
  • Decommissioning liabilities and impairment testing 
  • Current IC rejections
  • Difficulties in translating IFRSs 
  • Cannon Street Press: IFRS 6 and Insurance Investment property Annual Improvements Conceptual Framework 
  • Leases lab: Communications industry
  • IC rejections: IAS 23
  • The bit at the back...

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