IFRS news, November 2019

In this issue

  • IFRS IC decision on disclosure of changes in liabilities arising from financing activities
  • IFRS IC decision on presentation of uncertain tax liabilities (or assets)
  • The IASB considered a summary of the feedback gathered during outreach on the proposed amendments to IFRS 17, ‘Insurance Contracts’
  • The IC published an agenda decision identifying areas on which entities should focus when preparing this disclosure.
  • The IFRS Interpretations Committee (IC) concluded that an entity is required to present uncertain tax balances as current or deferred tax assets or liabilities.

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