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FR International News
Project summaries on IFRS 8 and discount rates published
27 Feb 2019
The IFRS Foundation has published two documents summarising work by the International Accounting Standards Board (Board) on possible improvements to IFRS 8 Operating Segments and on discount rates in IFRS Standards.
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FR International News
Investor publication: Analysing lessee financial statements and Non-GAAP performance measures
26 Feb 2019
Free Cash Flow (FCF) is one of the most commonly used non-GAAP measures by investors in their analysis. In this Essentials publication we highlight attributes of FCF measures reported by lessees that limit comparability with FCF measures reported by companies that buy assets.
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FR International News
Feature: Changes in financing liabilities—what does good disclosure look like?
20 Feb 2019
The International Accounting Standards Board (Board) issued an amendment to IAS 7 Statement of Cash Flowsthat became effective in 2017.
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FR International News
February IASB podcast now available
19 Feb 2019
Vice-Chair of the International Accounting Standard Board (Board) Sue Lloyd and Board member Darrel Scott join Technical Staff Member Matt Tilling in this podcast covering the February Board meeting and other news.
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FR International News
Webcast: IFRS 15 Revenue from Contracts with Customers for investors
13 Feb 2019
Many companies will shortly publish full-year IFRS 15 revenue and disclosures for the first time. Now is, therefore, a good time to take a look at what that means.
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FR International News
February IASB Update published and work plan updated
10 Feb 2019
The February 2019 IASB Update has been published and the work plan updated.
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FR International News
IFRS 17 podcast on February IASB meeting now available
07 Feb 2019
A podcast has been recorded by Darrel Scott, member of the International Accounting Standards Board (Board), and Laura Kennedy, technical staff, reporting on the discussion at the February 2019 meeting of the Board about IFRS 17 Insurance Contracts.
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FR International News
Feature: Returns, reinvestment opportunities and dividend distribution
07 Feb 2019
By Nick Anderson, Member, International Accounting Standards Board
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FR International News
IFRS 17 podcast on January 2019 IASB meeting now available
29 Jan 2019
A podcast has been recorded by Darrel Scott, member of the International Accounting Standards Board (Board), and Roberta Ravelli, technical staff, reporting on the discussion at the January 2019 meeting of the Board about IFRS 17 Insurance Contracts.
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FR International News
Summary of December 2018 ASAF meeting available
29 Jan 2019
The Accounting Standards Advisory Forum held a meeting on 6 December and 7 December 2018.