IFRS Insights into IFRS 3 - Recognition principle
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards.
In this edition of IFRS News we look at:
- the revised ‘Conceptual Framework for Financial Reporting’;
- Amendments to IAS 19 ‘Employee Benefits’;
- an Exposure Draft on ‘Accounting Policy Changes (Proposed amendments
- to IAS 8)’;
- 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’.
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.