23. July 2015
40th IFRS Committee meeting – meeting papers
The meeting papers of the meeting on 30 and 31 July 2015 are available for download. The papers which are still absent will follow during the next days. Read more
News
Timeframe
23. July 2015
IASB confirms one-year deferral of effective date of revenue Standard
The International Accounting Standards Board (IASB) confirmed a one-year deferral of the effective date of the revenue Standard, IFRS 15 Revenue from Contracts with Customers, to 1 January 2018. The... Read more
22. July 2015
EFRAG and ASCG invite companies to participate in a public survey on impact of the forthcoming new IFRS on Leases on financial covenants in loan agreements
The IASB has completed its redeliberations in regard to the proposed new lease accounting requirements. The new IFRS on Leases is expected to be issued before the end of 2015.... Read more
17. July 2015
ASCG event to the IASB Exposure Draft Conceptual Framework on 14th September
Subsequent to our education session on IASB ED/2015/3 Conceptual Framework for financial reporting in June, the ASCG – together with our related accounting standard-setters from Austria and Switzerland – now... Read more
15. July 2015
A special day in Berlin
On 2 July 2015, the ASCG honored his former long-standing secretary general and president, Dr. h.c. Liesel Knorr with a festive ceremony with guests from Germany and abroad. In the... Read more
15. July 2015
EFRAG-Bulletin on profit or loss versus OCI
EFRAG has published a Bulletin to contribute to the discussion on what items should be reported in profit or loss and what items should be reported as items of other... Read more
9. July 2015
EFRAG document for public consultation on the IASB ED Conceptual Framework for Financial Reporting
EFRAG has published a document where it seeks constituents’ views on the issues related to the IASB Exposure Draft Conceptual Framework for Financial Reporting. The positions expressed in the document... Read more
9. July 2015
Review of the structure and effectiveness of the IFRS Foundation
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), published for public comment proposals to further enhance the structure and effectiveness of the... Read more