Read the June issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
Potential Areas of Difference between U.S. GAAP and IFRS in Accounting for Uncertainty in Income Taxes
Nowadays there are an increasing number of companies for which the accounting for Uncertainty in Income taxes is relevant and applied, but there are still gaps in knowledge and experience in these accounting tr…
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 24 April 2018.
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.
Read the May issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
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…
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.