News and Publications

IASB publishes proposed amendments to IAS 12

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The International Accounting Standards Board (IASB) has published an exposure draft 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)' that aim at clarifying how companies account for deferred tax on leases and decommissioning obligations. Comments are requested by 14 November 2019.
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ESMA issues statement on the application of IAS 12

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The European Securities and Markets Authority (ESMA) has issued a public statement to help promote consistent application of IAS 12, ‘Income Taxes’.
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IASB posts webinar on proposed amendments to IFRS 17

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The IASB has posted to its website a webinar offering an overview over the exposure draft ED/2019/4 'Amendments to IFRS 17' published on 26 June 2019.
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IASB publishes proposed amendments to IFRS 17

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The International Accounting Standards Board (IASB) has published an exposure draft 'Amendments to IFRS 17' to address concerns and implementation challenges that were identified after IFRS 17 'Insurance Contracts' was published in 2017. Comments are requested by 25 September 2019.
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IASB issues podcast on IFRS 17 discussions at the May IASB meeting

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A podcast has been recorded by Darrel Scott, IASB member, and Andrea Pryde, technical staff, reporting on the discussion at the May 2019 meeting of the Board about IFRS 17 'Insurance Contracts'.
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DPOC to discuss comment period for IFRS 17 amendments

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In a conference call on 23 April 2019, the Due Process Oversight Committee (DPOC) will discuss the comment letter period for proposed targeted amendmentsto IFRS 17 'Insurance Contracts'. The staff is seeking the approval of the DPOC for a shortened comment period of 90 days for the forthcoming exposure draft.
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We comment on the IASB’s proposed amendments to IAS 37

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We have responded to the IASB's exposure draft ED/2018/2 'Cost of Fulfilling a Contract (Proposed amendments to IAS 37)' that was published in December 2018.
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IASB podcast on recent IFRS 17 discussions

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The IASB has released a podcast reporting on the discussions at two recent meetings on IFRS 17 'Insurance Contracts'.
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IASB concludes discussion of possible amendments to IFRS 17, gives permission to develop an ED

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At its meeting currently held in London, the IASB discussed as a whole the amendments to IFRS 17 that the Board has tentatively decided to propose and confirmed that it wishes to proceed with an exposure draft to amend IFRS 17.
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IASB updates IFASS on IFRS 17, IASB meeting papers available

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At the meeting of the International Forum of Accounting Standard Setters (IFASS) currently held in Buenos Aires, IASB Board member Darrel Scott updated the IFASS members on the status of the project regarding potential amendments to IFRS 17 'Insurance Contracts'. In addition, the IASB has made available the papers for discussing the project at the…
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