IFRS newsletter
2011-2017 Archive
IFRIC previously published the draft Interpretation to provide guidance when there is uncertainty over income tax treatments.
Under its publication around enforcement priorities for 2016 financial statements, the European Securities and Markets Authority (ESMA) emphasizes that the areas of focus will constitute: presentation of financial performance, financial instruments: distinction between equity instruments and financial liabilities and disclosures of the impact of the new standards on IFRS financial statements
IFRS newsletter - January 2016
This first 2016 edition of the IFRS Newsletter comprised the following topics: IFRS Updates, Update on New Leases standard (IFRS 16), spotlight on application on IFRS 15, 'Revenue from contracts with customers' and ESMA communications.
IFRS 15 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers.
IFRS newsletter - December 2012
Overview of the model. Defining an “investment entity”. Investments in associates and joint ventures. Non-investment entities.
Recent change in the organization of our IFRS Centre of Excellence in Luxembourg. We are very pleased to announce that three excellent persons within our firm become new team members of our IFRS Centre of Excellence in Luxembourg.
Amendments to IAS 19 Employee Benefits. Presentation of Items of Other Comprehensive Income - Amendments to IAS 1 Presentation of Financial Statements. Exposure Draft of Improvements to IFRSs 2011.
