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IFRS News - Q2 2018

Louise Kelly Louise Kelly

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.