New IFRS Publications by Deloitte
In May and June 2019, Deloitte published two new interesting publications relating to IFRS. The first publication deals with revenue recognition under IFRS 15, with a focus on an assessment as to whether an ent…
IFRS EU Endorsement Process – June
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 28 March 2019.
All Listed Companies in the EU Will Submit Their Annual Financial Statements Digitally from 1 January 2020
On 3 June 2019, the European Commission put forward new rules to support the digitalisation of corporate reporting and to achieve greater transparency of the yearly information disclosed by companies listed in …
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 28 March 2019.
Cryptocurrencies under IFRSs
In this article we make some observations about cryptocurrencies and the current accounting requirements under IFRSs for those holding, using for payments for goods or services or issuing cryptocurrency.
IFRS EU Endorsement Process: April
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 28 March 2019.
ESMA publishes a report on the activities of accounting enforcers and their findings within the EU in 2018
On 27 March 2019, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of accounting enforcers within the European Union in 2018. ESMA is an indep…
IFRS EU Endorsement Process: March
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 18 March 2019.
Closing Out 2018 in IFRS Financial Statements
This article provides a high-level overview of the new and revised Standards and Interpretations that are effective for December 2018 calendar year-ends and subsequent accounting periods. Entities are, however,…