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IFR bulletins

This is one of BDO's regular publications, focusing on the latest developments in the area of international financial reporting. They are issued when a new International Financial Reporting Standard or Interpretation is released or, if the subject is significant, when an exposure draft is issued for comment. Bulletins for 2016, 2015, 2014 and 2013 can be viewed below. Older bulletins are available upon request

IFRB 2019

2019/01    Effects of IFRS 9, 15 and 16 on Business Combination Accounting

IFRB 2018

2018/09      ESMA Public Statement - European Common Enforcement Priorities for 2018 Financial Statements
2018/08      Amendments to IAS 1 and IAS 8 - Definition of Material
2018/07      Amendments to IFRS 3 - Definition of a Business
2018/06      Deferral of Effective Date for IFRS 17 Insurance Contracts
2018/05      IFRS Interpretations Committee - Agenda Decisions (September 2018)
2018/04      ESMA's 22nd Extract from the EECS's Database of Enforcement
2018/03      IFRS Interpretations Committee - Agenda Decisions (June 2018)
2018/02      Inflation in Argentina - Applicability of IAS 29 Financial Reporting in Hyperinflationary Economies
2018/01      IFRS Interpretations Committee - Agenda Decisions (January and March 2018)

IFRB 2017

2017/16      Annual Improvemens to IFRS Standards 2015-2017 Cycle
2017/15      IFRS Interpretations Committee - Agenda Decisions (November 2017)
2017/14      ESMA Public Statement: Guidelines on Alternative Performance Measures (APMs) and Questions & Answers
2017/13      IFRSs, IFRICs and Amendments that are Mandatory for the First Time for 31 December 2017 Year Ends
2017/12      ESMA's 21st Extract from the EECS's Database of Enforcement
2017/11      ESMA Public Statement: European Common Enforcement Priorities for 2017 Financial Statements
2017/10      IFRS Interpretations Committee - Agenda Decisions (September 2017)
2017/09      IFRS Interpretations Committee - Agenda Decisions (June 2017)
2017/08      IFRIC 23 Uncertainty over Income Tax Treatments
2017/07      Exposure Draft 2017/2 Improvements to IFRS 8 Operating Segments
2017/06      IFRS Interpretations Committee - Agenda Decisions (March 2017)
2017/05      IFRSs, IFRICs and Amendments available for early adoption for 31 December 2016 year ends
2017/04      Exposure Draft 2017/1 Annual Improvements to IFRSs 2015-2017 Cycle
2017/03      IOSCO Statement on Implementation of New Accounting Standards
2017/02      ESMA's 20th Extract from the EECS's Database of Enforcement
2017/01          ESMA Public Statement: European Common Enforcement Priorities for 2016 Financial Statements             

 

IFRB 2016

2016/17      Annual Improvements to IFRS Standards 2014-2016 Cycle and Amendment to IAS 40 Investment Property
2016/16      IFRIC 22 Foreign Currency Transactions and Advance Consideration
2016/15      ESMA Public Statement: Issues for Consideration in Implementing IFRS 9 Financial Instruments
2016/14      IFRS Interpretations Committee - Agenda Rejections (November 2016)
2016/13      IFRSs, IFRICs and Amendments that are Mandatory for the First Time for 31 December 2016 Year Ends
2016/12      IFRS Interpretations Committee - Agenda Rejections (September 2016)
2016/11      Applying IFRS 9 Financial Instruments with IFRS 4 Insurance  Contracts (Amendments to IFRS 4)
2016/10      IFRS Interpretations Committee - Agenda Rejections (July 16)
2016/09      IFRS Interpretations Committee - Agenda Rejections (May 16)
2016/08      ESMA's 19th Extract from the EECS's Database of Enforcement

2016/07

     Exposure Draft 2016/01 Definition of a Business and Accounting for Previously Held Interests

2016/06

     Clarifications to IFRS 15 Revenue from Contracts with Customers

2016/05

     IFRS Interpretations Committee - Agenda Rejections (Mar 16)

2016/04

     IFRS Interpretations Committee - Agenda Rejections (Jan 16)

2016/03

     IFRS Interpretations Committee - Agenda Rejections (Nov 15)

2016/02

     IFRSs, IFRICs and Admendments available for early adoption for 31  December 2015 year ends

2016/01

     IFRS 16 Leases

IFRB 2015

 
 

 

  
 
  
  
 
  
  2015/18 IFRSs, IFRICs and Amendments that are mandatory for the first time for 31 December 2015 Year Ends    
 
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  2015/17 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts      
  2015/16 Exposure Draft 2015/10 Annual Improvements to IFRSs 2014-2016 Cycle    
 

 

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  2015/15 ED 2015 08 Application of Materiality to Financial Statements    
 
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  2015/14 IFRS Interpretations Committee - Agenda rejections (September 2015)    
 
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  2015/13 Clarifications to IFRS 15    
 
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  2015/12 IFRS Interpretations Committee - Agenda Rejections (July 2015)    
 
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  2015/11 ESMA's 17th extract from the EECS's database of enforcement    
 
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  2015/10 IFRS Interpretations Committee - Agenda Rejections (May 2015)    
 
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  2015/09 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)    
 
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  2015/08 Effective Date of IFRS 15 (Proposed amendments to IFRS 15)    
 
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  2015/07 IFRS Interpretations Committee - Agenda Rejections (Mar 2015)    
 
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  2015/06 Basel Committee on Banking Supervision - Guidance on Accounting for Expected Credit Losses - Supervisory requirements specific to jurisdictions applying IFRS 9 Financial Instruments    
 
  
  2015/05 Classification of Liabilities (Proposed amendments to IAS 1)    
 
  
  2015/04 IFRS Interpretations Committee - Agenda Rejections (Jan 2015)    
 
  
  2015/03 Disclosure Initiative (Proposed amendments to IAS 7)    
 
  
  2015/02 Disclosure Initiative (Amendments to IAS 1)    
 
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2015/01 Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)    
 
           

 

IFRB 2014

20124/27 IFRS Interpretations Committee - Agenda Rejections (Nov 2014) IFRB-2014-27
 2014/26 Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) 
 2014/25 ESMA’s sixteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) 
 2014/24 31 December 2014 - Update on key IASB projects 
 2014/23 IFRSs, IFRICs and amendments available for early adoption for 31 December 2014 year ends 
 2014/22 IFRSs, IFRICs and amendments that are mandatory for the first time for 31 December 2014 year ends 
 2014/21 IFRS 15 Revenue from Contracts with Customers - Practical Issues 
 2014/20 IFRS Interpretations Committee - Agenda Rejections (Sep 2014) 
 2014/19 Annual Improvements to IFRSs 2012-2014 Cycle 
 2014/18 Reporting the Financial Effects of Rate Regulation 
2014/17 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13) 
 2014/16 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) 
 2014/15 Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) 
 2014/14 Equity Method in Separate Financial Statements (Amendments to IAS 27) 
 2014/13 IFRS Interpretations Committee - Agenda Rejections (Jul 2014) 
 2014/12 IFRS 9 Financial Instruments (2014) 
 2014/11 Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)
 2014/10 ESMA's Review of the Application of Business Combination Accounting 
 2014/09 Exposure Draft - Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) 
 2014/08 IFRS 15 Revenue from Contracts with Customers 
 2014/07 Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) 
 2014/06 Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) 
 2014/05 Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging 
 2014/04 ESMA’s fifteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information
 2014/03 Exposure Draft - Disclosure Initiative (Proposed amendments to IAS 1)
 2014/02 IASB Post-Implementation Review of IFRS 3 Business Combinations 
 2014/01 IFRS 14 Regulatory Deferral Accounts
 2014/007 IFRS Industry Issues - IFRS 15 Telecommunications 
 2014/006 IFRS Industry Issues - IFRS 15 Software 
 2014/005 IFRS Industry Issues - IFRS 15 Retail 
 2014/004 IFRS Industry Issues - IFRS 15 Professional Services
 2014/003 IFRS Industry Issues - IFRS 15 Media 
 2014/002 IFRS Industry Issues - IFRS 15 Manufacturing
2014/001 IFRS Industry Issues -  IFRS 15 Construction and Real Estate
 

IFRB 2013

2013/32 31 December 2013 – Update on key IASB projects IFRB-2013-32
 
2013/31 IFRSs, IFRICs and amendments available for early adoption
for 31 December 2013 year ends 

 
2013/30 IFRSs, IFRICs and amendments that are mandatory for
the first time for 31 December 2013 year ends 

 
 2013/29 Annual Improvements to IFRSs (2011–2013 Cycle) 
 
 2013/28 Annual Improvements to IFRSs (2010–2012 Cycle) 
 
 2013/27 Exposure Draft Annual Improvements to IFRSs (2012–2014 Cycle) 
 
 2013/26 Defined Benefit Plans: Employee Contributions (Amendments to IAS 19). 
 
 2013/25 Equity method in separate financial statements
(Proposed amendments to IAS 27) 

 
 2013/24 IFRS 9 Financial Instruments (Hedge Accounting and
amendments to IFRS 9, IFRS 7 and IAS 39) 

 
 2013/23 ESMA’s review of comparability of IFRS Financial Statements
of Financial Institutions in Europe 

 
 2013/22 European common enforcement priorities for 2013 financial statements
 
 2013/21 ESMA’s fourteenth extract from its database of enforcement decisions taken by
EU National Enforcers of financial information (IFRS) 

 
 2013/20 IFRSs for SMEs - Proposed Amendments 
 
 2013/19 Insurance Contracts 
 
 2013/18 Review of the Conceptual Framework – IASB Discussion Paper 
 
 2013/17 Regulatory Deferral Accounts 
 
 2013/16  Agriculture: Bearer Plants 
 
 2013/15 Novation of Derivatives and Continuation of Hedge Accounting 
 
 2013/14 Recoverable Amount Disclosures for Non-financial Assets 
 
 2013/13 Levies 
 
 2013/12 Leases 
 
 2013/11 ESMA’s thirteenth extract from its database of enforcement decisions taken
by EU National Enforcers of financial information (IFRS)2013/10 Defined Benefit Plans: Employee Contributions

 
 2013/10 Defined Benefit Plans: Employee Contributions 
 
 2013/09 Financial Instruments: Expected Credit Losses 
 
 2013/08 Novation of Derivatives and Continuation of Hedge Accounting 
 
 2013/07 ESMA’s review of impairment of goodwill and other intangible assets
in the IFRS financial statements

 
 2013/06 Illustrative Examples to accompany IFRS 13 Fair Value Measurement
Unquoted equity instruments within the scope of IFRS 9 Financial Instruments. 

 
 2013/05 Recoverable Amount Disclosures for Non-financial Assets 
 
 2013/04 IFRSs, IFRICs and amendments available for early adoption
for 31 December 2012 year ends 

 
 2013/03 IASB Feedback Statement on the 2011 Agenda Consultation 
 
 2013/02 Acquisition of an Interest in a Joint Operation: proposed amendment to IFRS 11 
 
 2013/01 Sale or Contribution of Assets between an Investor and
its Associate or Joint Venture