The December 2020 IFRS for SMEs Update is now available. This edition of the IFRS for SMEs Update includes: welcome note from Jianqiao Lu; overview of feedback on the Request for Information; overview of the IFRS for SMEs Standard’s use; upcoming SMEIG meeting; and online resources. View this and …
We took a dive back into the archives all the way to 2018, when Chair of the IASB Hans Hoogervorst delivered a speech at the annual conference on regulatory developments organised by the American Institute of Certified Public Accountants. Mr Hoogervorst described the Board’s own response to the …
The December 2020 IFRS Interpretations Committee Update is now available. One of the topics discussed at the December 2020 meeting and released under “Committee’s tentative agenda decisions relates to IFRS 9 Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9) Source: ifrs.org IASB …
Academic teams from Canada, Sweden, the UK and the US have discussed their accounting research projects with members of the IASB and its technical staff. This is the first round of discussions that will continue with the same academic teams …
The International Accounting Standards Board (Board) is calling for feedback on the IFRS Standards for group accounting—IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities. The Request for Information has been published as part of the Post-implementation …
To view free IAS Tax resources on Taxonomy, click here. Right now, there is assorted variety by and by for the accounting of deferred taxes on transactions that include the acknowledgment of a liability and asset treatment identified with both. …