IASB published amendments to IAS 12
On 23 May 2023, the International Accounting Standards Board (IASB) published 'International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12)' to respond to stakeholders’ concerns about the potential …
IFRS EU endorsement process [May 2023]
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 5 April 2023.
IFRS Interpretations Committee agenda decision – IFRS 16
We bring an interesting final agenda decision issued by the IFRS Interpretations Committee in April 2023 which concerns the definition of a lease under IFRS 16 Leases.
IFRS EU endorsement process [April 2023]
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 5 April 2023.
EU Corporate Sustainability Reporting Directive
The Corporate Sustainability Reporting Directive (CSRD) was published in the Official Journal of the European Union on 15 December 2022, and it entered into force on 5 January 2023. The transposition period for…
IFRS EU endorsement process [March 2023]
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 31 January 2023.…
IASB proposes amendments regarding the classification and measurement of financial instruments
On 21 March 2023, the International Accounting Standards Board (IASB) published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IF…
IFRS EU endorsement process [February 2023]
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 31 January 2023.…
IFRS Interpretations Committee agenda decisions
We bring two interesting final agenda decisions issued by the IFRS Interpretations Committee in 2022. The first concerns the forgiveness of lease payments by the lessor, the second concerns the question of whet…