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IFRS News - Q4 2018
IFRSWe begin this first edition of 2018 by considering the potential effect of the recent US tax reforms on IFRS preparers with operations in America. We also remind readers of the key aspects of the two major new Standards coming into effect on 1 January 2018 (IFRS 9 ‘Financial Instruments’ and IFRS 15 ‘Revenue from Contracts with Customers’) and take a look at issues that are currently attracting regulators’ attention.
IFRS News - Q2 2018
IFRSWe begin this second edition of 2018 with the revised ‘Conceptual Framework for Financial Reporting’. We then move on to look at two other recent IASB publications: Amendments to IAS 19 ‘Employee Benefits’ and an Exposure Draft on ‘Accounting Policy Changes (Proposed amendments to IAS 8)’. We then consider ESMA’s recent report on what European accounting enforcers have been doing during the past year, and an EFRAG Discussion Paper on ‘Equity Instruments – Impairment and Recycling’. Further on in the newsletter, you will find IFRS-related news at Grant Thornton and a general round-up of financial reporting developments. We finish with a summary of the implementation dates of newer Standards that are not yet mandatory, and a list of IASB publications that are out for comment
Potential accounting consequences of the US tax reform
IFRSOur ‘IFRS Viewpoint’ series provides insights from our global IFRS Team on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance. This edition provides guidance on the potential accounting consequences arising from the recent reform of the United States’ tax system
