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.