IFRIC 22 endorsed for use in the EU
On 28 February 2018, IFRIC 22 Foreign Currency Transactions and Advance Consideration was endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effec…
ESMA publishes a report on the activities of accounting enforcers and their findings within the EU in 2017
On 3 April 2018, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of accounting enforcers within the European Union in 2017.
Amendments to IFRS 9 endorsed for use in the EU
On 22 March 2018, Amendments to IFRS 9 Prepayment Features with Negative Compensation were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effe…
IASB has published a revised Conceptual Framework
On 29 March 2018, the International Accounting Standards Board (IASB) published its revised 'Conceptual Framework for Financial Reporting'. The new Conceptual Framework does not constitute a substantial revisi…
Remember to Publish Financial Statements
Publishing financial statements or the annual report ranks among an entity’s regular duties. This article will summarise the essential requirements in this area.
Amendments to IAS 40 endorsed for use in the EU – March 2018
On 14 March 2018, Amendments to IAS 40 Transfers of Investment Property were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date (an…
Amendments to IAS 40 endorsed for use in the EU
On 14 March 2018, Amendments to IAS 40 Transfers of Investment Property were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date (an…
Amendments to IFRS 2 endorsed for use in the EU
On 26 February 2018, Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions were endorsed by the European Commission for use in the European Union. The EU effective date is the …