Rapport financier

IFRS 2019 SME Implementation Group Draft Q&A Section 35, Issue 1

The SME Implementation Group (SMEIG) has published draft Q&As for comment in response to a question asked...

Interviews with IFRS Foundation Staff

Watch interviews with Henry Reese (Implementation & Adoption at IASB); Michel Prada (Former Chairman of IFRS Foundation); Nili Shah (Executive Technical Director at IASB); and Sue Lloyd (Vice- Chair at IASB).

Onerous Contracts— Cost of Fulfilling a Contract (Proposed amendments to IAS 37)

The International Accounting Standards Board (IASB) has published for public comment proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets to specify which costs a company should include when assessing whether a contract will be loss-making.

IFRS: Amendments to IAS 1 and IAS 8- Definition of Materiality

The International Accounting Standards Board has issued amendments to its definition of material to make it easier for companies to make materiality judgements.

Technical Excellence & Value Management Conference- Day 3 Higlights [The future of Financial Reporting- Bruce Mackenzie]

Bruce Mackenzie delivers opening remarks and updates on the direction of accounting standards in the context of the state of the profession and fast growing environment.