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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.
What Private Companies Should Know about the New Revenue Recognition Standard
If your company has not yet started addressing the application of the new US GAAP revenue standard, we would like to draw your attention to an interesting article published by Deloitte & Touche LLP on our w…
Benefits of non-financial reporting, going ahead the compliance
With sustainability issues gaining increased attention from investors, regulators, activists, and the media, organizations can not afford to ignore the topic. From 1 January 2017, large public-interest entities…
IFRS EU Endorsement Process
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 15 March 2018.
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…
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