Welcome to IFRS Newsletter – a newsletter that offers a summary of certain developments in International Financial Reporting Standards (IFRS) along with insights into topical issues.
We begin this second edition of 2018 with the revised Conceptual Framework for Financial Reporting.
We then move on to look at two other recent International Accounting Standards Board (IASB) publications: Amendments to IAS 19 Employee Benefits and the Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8).
We then consider European Securities and Markets Authority (ESMA)’s recent report on what European accounting enforcers have been doing during the past year.
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.