Issue 43 - IFRS News In Brief

This forty-third edition features:

Publications and Announcements

  • Proposals for amendments to IFRS 2 open for comment until 25 March 2015 

IFRS Interpretations Committee - Latest Decisions Summary

  • Measurement of current income tax on uncertain tax positions (draft Interpretation of IAS 12)
  • Topics for further consideration by the IC and/or IASB
  • Shedding light on existing requirements

International Accounting Standards Board - Latest Decisions Summary

  • Leases (IFRS due H2/2015)
  • Conceptual Framework (exposure draft due Q1/2015)
  • Disclosure Initiative
  • Comprehensive review of the IFRS for SMEs (amendments due Q1/2015)

Upcoming Comment Deadlines



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