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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…
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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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
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 …