In this webcast, International Accounting Standards Board (Board) Technical Director Kumar Dasgupta and Technical Manager Uni Choi discuss the Board’s preferred approach to the presentation of financial liabilities.
The webcast covers the Board’s proposal on how to present in other...
As part of IASB’s activities to support the implementation of IFRS 17 Insurance Contracts, educational materials on the following have been published:
reinsurance contracts held, including:
a pocket guide to reinsurance contracts held; and
an example of a reinsurance contract held.
The following legislative changes to the Companies Act take effect on 31 Aug 2018 for companies with Financial Year End (FYE) ending on or after 31 Aug 2018:
Alignment of timelines for holding AGM and filing Annual Return with the FYE of companies
Exemption for private companies from...
This webcast is part of a series that the International Accounting Standards Board is providing to support the implementation of IFRS 17. It provides an overview of the effect of participation and other features on:
the measurement of the fulfilment cash flows (Part 1); and
The IFRS® Foundation is developing educational modules for the 2015 version of the IFRS for SMEs Standard. These materials have been designed to provide stakeholders with additional support in preparing and reading financial statements prepared in accordance with...
In this webcast, International Accounting Standards Board (Board) Technical Director Kumar Dasgupta and Technical Manager Uni Choi discuss the Board’s preferred approach to presenting equity instruments.
The webcast covers how companies issuing more than one type of equity instrument should...
The ASC has issued Amendments to SFRS(I) 1-19: Plan Amendment, Curtailment or Settlement and Amendments to FRS 19: Plan Amendment, Curtailment or Settlement, effective for annual reporting periods beginning on or after 1 January 2019.
The ASC has issued SFRS(I) Practice Statement: Making Materiality Judgements and FRS Practice Statement: Making Materiality Judgements. An entity that chooses to apply the practice statement is permitted to apply it to financial statements prepared from 1 August 2018.