The European Securities and Markets Authority (ESMA) has released the third in a series of tutorial videos designed to guide market participants through the new requirements of European Single Electronic Format (ESEF), which will become effective in 2020.
https://www.prudentchartered.com/wp-content/uploads/2019/02/IASplus.png248442Darren Caple/wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2019-09-12 04:58:592019-12-10 04:51:13ESMA continues series of video tutorials on ESEF
The IASB has published an article by IASB member Tom Scott on the status of the Board's goodwill and impairment project following its post-implementation review of IFRS 3, 'Business Combinations'.
https://www.prudentchartered.com/wp-content/uploads/2019/02/IASplus.png248442Darren Caple/wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2019-09-11 05:38:292019-12-10 05:12:28IASB publishes project update on goodwill and impairment related to business combinations
In July 2019, the European Securities and Markets Authority (ESMA) launched a consultation that aimed to gather evidence on potential short-term pressures on corporations stemming from the financial sector. The individual responses to the consultation are now available.
https://www.prudentchartered.com/wp-content/uploads/2019/02/IASplus.png248442Darren Caple/wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2019-09-10 05:31:362019-12-10 05:12:51Responses to the ESMA consultation on short-termism in financial markets
The International Valuation Standards Council (IVSC) has published the first article in a series looking into whether principles underlying business valuations are compatible with the concept of goodwill amortisation. The series aims at encouraging public discussion by exploring certain fundamental questions in this area to inform financial statement preparers, reviewers, and users, and aid the…
An effective finance function is integral to an organization's long-term success. Therefore, ensuring a fit-for-purpose finance function that meets the needs of an organization is crucially important. This tool is designed for use by boards and management teams to support meaningful discussion on how the finance function progresses within the organization. It also helps identify…
https://www.prudentchartered.com/wp-content/uploads/2019/02/IFAC.png248442Darren Caple/wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2019-09-07 06:32:082019-12-10 05:13:49Evaluating the Finance Function
The world is changing fast, and so are the roles of finance and accounting professionals. The nature of work performed by professional accountants and the nature of their contribution to organizations are rapidly evolving in response to significant business trends. This report identifies the roles that future-fit accountants in business can fulfill to remain integral…
https://www.prudentchartered.com/wp-content/uploads/2019/02/IFAC.png248442Darren Caple/wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2019-09-06 06:55:122019-12-10 05:14:10Future-Fit Accountants: Roles for the Next Decade
The IASB has issued the latest issue of "Investor Perspectives." In this edition, IASB board member Nick Anderson discusses the new disclosures in the targeted amendments to IFRS 17.
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 1, IAS 7, IAS 41, IFRS 9, IFRS 15, and IFRS 16, as published in the June 2019 IFRIC Update.
On 18 July 2019, the Canadian standard-setter Accounting Standards Board (AcSB) hosted a panel discussion on IFRS 17 and the proposed amendments to the standard. Among the panelists was IASB member Darrel Scott.
The IASB has posted to its website a webinar summarising the IFRS Interpretations Committee's recent discussions on how a company should present amounts in its statement of profit or loss if a credit-impaired financial asset is subsequently paid in full or no longer credit-impaired (cured).
News and Publications
ESMA continues series of video tutorials on ESEF
by Darren Caple/in Uncategorized Echo_0 /IASB publishes project update on goodwill and impairment related to business combinations
by Darren Caple/in Uncategorized Echo_0 /Responses to the ESMA consultation on short-termism in financial markets
by Darren Caple/in Uncategorized Echo_0 /IVSC begins article series on goodwill amortisation
by Darren Caple/in Uncategorized Echo_0 /Evaluating the Finance Function
by Darren Caple/in Uncategorized Echo_1 /Future-Fit Accountants: Roles for the Next Decade
by Darren Caple/in Uncategorized Echo_1 /IASB publishes “Investor Perspectives” article on proposed amendments to IFRS 17
by Darren Caple/in Uncategorized Echo_0 /We comment on seven IFRS Interpretations Committee tentative agenda decisions
by Darren Caple/in Uncategorized Echo_0 /AcSB panel discussion on IFRS 17 – recording and slides
by Darren Caple/in Uncategorized Echo_0 /IASB posts webinar on IFRS 9 after IFRS Interpretations Committee discussion
by Darren Caple/in Uncategorized Echo_0 /