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IFRS News

IFRS News is BDO's regular update on what's just arrived in the world of IFRS. On this page, you'll find daily reporting of IFRS developments, including exposure drafts, standards and interpretations issued by the IASB and IFRIC


IASB Decides on Remaining IFRS 17 Potential Amendments

IASB Issues Article on Expectations Concerning Adopting Changes due to IFRIC Agenda Decisions

Audit Regime in the United Kingdom to be Transformed with New Regulator

New IFRS In Practice - IFRSs, Amendments to IFRSs, IFRICs and Agenda Decisions that are Mandatory for 31 December 2018 year-ends and those that are effective in future periods

IASB Publishes Investor Publication on Analysing Lessee Financial Statements and Non-GAAP Measures

IASB Releases Project Summaries relating to projects on IFRS 8 and Discount Rates

ESMA Publishes List of Thresholds Below Which an EU Prospectus is not Required

IASB Updates Work Plan including Proposed Amendments to IFRS 17 Insurance Contracts

IASB Releases Webcast on IFRS 15 for Investors

IASB to propose one-year deferral of insurance contracts Standard


IASB clarifies its definition of 'material'

IFRIC Update September 2018

IASB Update September 2018

BDO releases new IFRS in Practice publication – Applying IFRS 9 to Related Company Loans in the Real Estate Sector

BDO releases new IFRS in Practice publication – Applying IFRS 9 to Related Company Loans

BDO Releases Updated IFRS at a Glance

New BDO IFRB – ESMA Enforcement Decisions

New BDO IFRB – IFRS Interpretations Committee Agenda Decisions June 2018

BDO Responds to ED/2018/1: Accounting Policy Changes – Proposed amendments to IAS 8

IASB Update July 2018

New BDO IFR Bulletin Available: Inflation in Argentina – Applicability of IAS 29

IFRS 17 Education Material - Re-insurance Contracts Held

Viewpoints: Accounting for share purchase warrants (Mining)

IASB member Gary Kabureck has contributed an article to the IASB website 'Reducing the gap between insurance and other industries'.

The IASB has published 'Insurance contracts issued by mutual entities' to support the implementation of IFRS 17 'Insurance Contracts'.

IFRS for SMEs Update

IASB Update June 2018

IFRIC Update June 2018

An Introduction to Accounting for Cryptocurrencies

IFRS 9 Webcast

Financial Instruments with Characteristics of Equity

IFRS Interpretations Committee Meeting June 2018

IASB Meeting June 2018

BDO Illustrative Interim Financial Statements for the 6 months ended 30 June 2018

BDO Issues New IFRS in Practice – Applying IFRS 9 to Related Company Loans

IASB Update May 2018 and IASB Podcast

IASB Webcast: Accounting Policy Changes (Amendments to IAS 8)

BDO Issues New IFRS in Practice – IFRS 9 Financial Instruments

IASB Meeting May 2018

IFRIC Update May 2018

Overview of ED 2018/1 Accounting Policy Changed (Amendments to IAS 8)

April 2018 IASB podcast now available

April 2018 IASB podcast now available

Summary of March 2018 GPF meeting available

Sue Lloyd reappointed for a second term as IASB Vice-Chair

April 2018 IASB Update has been published and the work plan updated

ESMA Publishes 22nd Extract of its Enforcement Database

Supporting Materials for the IFRS for SMEs

Insurance TRG Meeting

ESMA’s 2017 Report on Enforcement and Regulatory Activities

European Commission Endorses IFRIC 22

IASB publishes Revised Conceptual Framework

ED 2018/1 Accounting Policy Changes

New BDO IFR Bulletin – IFRS Interpretations Committee – Agenda Decisions (January and March 2018)

European Commission Endorses Amendments to IFRS 9

IASB Update March 2018

IFRS Taxonomy 2018

European Commission Endorses Amendment to IAS 40

IFRS 17 Webcast: Recognising the contractual service margin in profit or loss

IASB Meeting March 2018

IFRS Interpretations Committee Meeting March 2018

IASB Update February 2018

BDO Issues New IFRS in Practice – IFRS 16 Leases

TRG for IFRS 17 Podcast and Meeting Summary

IASB Meeting February 2018

BDO Issues New IFRS Need to Know – IFRSs and Amendments effective in periods after 31 December 2017 year ends

TRG for Insurance Meeting

BDO Issues New IFRS in Practice publication – IFRS 15 Revenue from Contracts with Customers

EFRAG Endorsement Status Report

IASB issues amendment to IAS 19 Employee Benefits

IASB Webinar on Business Combinations Under Common Control

ESMA statement on IAS 12 and US Tax Cuts and Jobs Act

IFRS 17 TRG Meeting

IASB Update January 2018

IASB issues one-page summary of IFRS 17 Insurance Contracts

IFRS Interpretations Committee meeting January 2018

IASB Meeting January 2018 – agenda available

BDO issues comment letters on IASB ED/2017/5 and ED/2017/6

New BDO IFR Bulletin: Annual Improvements to IFRS Standards 2015-2017 Cycle

New BDO IFR Bulletin: IFRS Interpretations Committee – Agenda Decisions (November 2017)

IASB Update December 2017

IFRS 17 Transition Webcast

Annual Improvements to IFRS Standards 2015-2017 Cycle

ESMA Public Statement: Guidelines on Alternative Performance Measures (APMs) and Questions & Answers

December 2017 IASB Meeting

November 2017 IFRIC Update Published

IASB Update November 2017

New BDO IFRB Bulletin Available: IFRSs, IFRICs and Amendments that are mandatory for the first time for 31 December 2017 Year Ends

Updated BDO Publication – Annual Illustrative Financial Statements

New BDO IFR Bulletin Available: ESMA’s21st Extract from the EECS’s Database of Enforcement

New BDO IFR Bulletin: ESMA Enforcement Priorities for 2017 Financial Statements

IASB Meeting November 2017

European Commission endorses IFRS 16 Leases and other Amendments

New IFRS Bulletin Available – IFRS Interpretations Committee Agenda Decisions (September 2017)

New IFRS 17 Webinar: Recognition and Measurement

IASB Update October 2017

ESMA updates its Q&A under the APM Guidelines

ESMA publishes the 21st extract from the EECS’s database of enforcement decisions

ESMA announces enforcement priorities for 2017 financial statements

New BDO Comment Letter Amendments to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use

ED/2017/6 Definition of Material – Proposed amendments to IAS 1 and IAS 8

Consultative Group for Rate Regulation meeting – agenda papers available

October 2017 IASB meeting – agenda papers available

IASB posts webcast on IFRS 16 lease term requirements

IASB posts webcast on IFRS 9 disclosure requirements

IFRS Foundation issues case study report on disclosure improvements

September 2017 IFRS for SMEs Update

International Accounting Standards Board issues narrow-scope amendments to IFRS 9 and IAS 28

IFRS 17 Webinar

The Role of the IFRS Interpretations Committee

IASB Update September 2017

September 2017 IFRIC Update Published

IFRS Practice Statement 2 Making Materiality Judgements

ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)

IASB Meeting September 2017

Basel Committee on Banking Supervision and IFRS Foundation co-operation agreement

IFRIC Meeting September 2017

New BDO IFR Bulletin Available – IFRS Interpretations Committee Agenda Decisions (June 2017)

New Comment Letter uploaded to the BDO Website – ED 2017/2 Improvements to IFRS 8

IFRS Taxonomy Formula Linkbase 2017

IFRS 17 Webinars

IASB Update July 2017

European Commission Proposes “Top up” as Part of Endorsement of Amendment to IFRS 4

IFRS 17 Illustrative Tagging

ESMA recommends improvements in financial information enforcement

ESMA Publishes Additional Guidance on Alternative Performance Measures

ESMA Publishes Report on IFRS 13

IASB Meeting July 2017

ED 2017/4 Property, Plant and Equipment – Proceeds before Intended Use

IFRS for SME Update June 2017

IASB Update June 2017

BDO Illustrative Interim Financial Statements for the 6 months ended 30 June 2017

IASB Webinar on IFRS 17 Insurance Contracts

June 2017 IFRIC Update Available

IASB Meeting June 2017

New BDO IFR Bulletin Available – IFRIC 23 Uncertainty over Income Tax Treatments

IFRIC 23 Uncertainty over Income Tax Treatments

IFRIC Agenda June 2017

New BDO Comment Letter – Prepayment Features with Negative Compensation

IASB Begins Second Phase of IFRS 13 Review

March 2017 CMAC Meeting

May 2017 IASB Update available

IFRS 9 Webcast: Impairment and the Expected Life of Revolving Facilities

EFRAG Endorsement Status report Updated

IFRS 17 Insurance Contracts

IFRIC Update May 2017

IASB Meeting May 2017

IASB Webcast: Disclosure Initiative – Principles of Disclosure

Pocket Guide to IFRS Standards

April IASB Update Available

IASB Video: Loan Loss Accounting and Financial Stability

IFRS Foundation 2016 Annual Report

ED/2017/3 – Prepayment Features with Negative Compensation

IFR Bulletin 2017/07 Exposure Draft 2017/2 Improvements to IFRS 8 Operating Segments

New BDO Comment Letter – ED/2017/1 Annual Improvements to IFRSs 2015-2017 Cycle

IASB Meeting April 2017

EFRAG Endorsement advice

IFRS for SMEs Update

IFRB 2017 06 IFRS Interpretations Committee – Agenda Decisions (March 2017)

BDO releases videos on IFRSs 9, 15 and 16

Disclosure Initiative – Principles of Disclosure

ED/2017/2 Improvements to IFRS 8 Operating Segments

IASB Webcast – Lease Modifications

EFRAG Endorsement Advice on IFRS 16

March IFRIC Update Available

March IASB Update Available

IASB conference on Implementing IFRS 16 Leases

Webinar to explain the IFRS Taxonomy 2017

BDO releases new IFRS in Practice publication – IFRS 16 Leases

March 2017 EFRAG Board Meeting

March 2017 IASB Meeting

IASB and CMAC Meeting March 2017

IFRS Foundation publishes IFRS Taxonomy 2017

March 2017 IFRIC Agenda

GPF Meeting March 2017

February IASB Update Available

March 2017 ASAF Meeting Agenda

EFRAG Consults on its preliminary assessment of IFRS 16

February 2017 IASB Meeting Agenda

IFRS Foundation publishes debrief video on IFRS for SMEs

New BDO IFR Bulletin Available – IFRSs, IFRICs and Amendments Available for Early Adoption for 31 December 2016 Year Ends

New BDO IFR Bulletin Available – ED 2017/1 Annual Improvements to IFRSs 2015-2017 Cycle

IPSAS 40 Public Sector Combinations

EFRAG Meeting on IFRS 16

IFRS Foundation Trustees Meeting

IASB podcast available

BDO releases new Need to Know publication – IFRSs and Amendments Effective in Periods After 31 December 2016

January IASB Update Available

New Insurance standard now expected in May 2017

New BDO IFR Bulletin Available - IOSCO Statement on Implementation of New Standards

New BDO IFR Bulletins Available - ESMA’s20th Extract from the EECS’s Database of Enforcement

EFRAG Endorsement Advice on Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)

Leases One Year On – Putting IFRS 16 into Practice

IASB Meeting January 2017

Exposure Draft ED/2017/1 Annual Improvements to IFRS 2015-2017 Cycle

EFRAG Summary report on the Joint Investor Outreach Event on IFRS 16 and Amendments to IFRS 4

New Appointment to the IASB

Webinar on Forthcoming Insurance Standard

IOSCO Statement on New Standards

ESMAs 20th Extract from the EECS’s Database of Enforcement

New BDO IFR Bulletin available – ESMA Public Statement: European Common Enforcement Priorities for 2016 Financial Statements

December 2016 EFRAG Update

IFRS for SMEs Update

Summary of December 2016 IASB Meeting

IFRS 9 and IFRS 15 – One Year to Go

Capital Markets Advisory Committee (CMAC) Meeting