7. June 2017
The IASB has finalised and today published the Interpretation IFRIC 23 regarding IAS 12. IFRIC 23 provides requirements that add to the requirements in IAS 12 by clarifying how to reflect the effects of uncertainty in accounting for income taxes. Read more
2. June 2017
On 1 June 2017, the IFRS Foundation, under which the IASB operates, announced the reappointment of four of its Trustees for another three year term. Amongst the four individuals is Dr Werner Brandt, former CFO of SAP. The terms of all four Trustees start on 1 January 2018 and end 31 December 2020. Read more
29. May 2017
The meeting papers of the meetings from 8 and 9 June 2017 are available for download. Read more
27. May 2017
On 25 May 2017, the IASB has issued the Request for Information (RfI) regarding IFRS 13 Fair Value Measurement. The RfI is part of the Post-implementation Review (PiR) of IFRS 13 with the objective to assess whether the Standard achieves its objectives, how the requirements of the Standard affect investors, companies and auditors and whether there are areas in which the Standard is applied inconsistently. Read more
22. May 2017
Today, the ASCG submitted its comment letter on the ED/2017/3 Prepayment Features with Negative Compensation (Proposed Amendments to IFRS 9) to the IASB. A similar comment letter has also been submitted to EFRAG. Read more
19. May 2017
Following the completion of the legal process around the transposition of the CSR Directive into German Law, the ASCG’s two Technical Committees are working hard on developing implementation guidance. We hope to be able to publish a draft German Amendment Accounting Standard (D-GAAS) No. 8 for public consultation shortly after the upcoming joint meeting of the two Committees to be held on 8 June in Berlin. Read more
19. May 2017
Together with its partner standard-setters from Austria and Switzerland and by participation of representatives from the IASB and EFRAG the ASCG invites all interested parties to a public outreach event to be held on 11 September at the Airport Conference Center at Frankfurt airport. The topic of the event will be the IASB’s Discussion Paper DP/2017/1 Principles of Disclosure. Read more
18. May 2017
Following finalisation of IFRS 9 Financial Instruments (2014), IFRS 15 Revenue from Contracts with Customers (2015) and IFRS 16 Leases (2016), the IASB today issued IFRS 17 Insurance Contracts, the last remaining of the four major projects. Read more
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