Issue 46 – IFRS News In Brief

This forty-sixth edition features:

IFRS Interpretations Committee- Latest Decisions Summary

  • Accounting for income tax assets and liabilities when there are tax uncertainties
  • The forthcoming draft interpretation of IAS 21

International Accounting Standards Board - Latest Decisions Summary

  • Leases (IFRS due H2/2015)
  • Clarifications to IFRS 15 Revenue from Contracts with Customers (exposure draft due Q2/2015)
  • Comprehensive review of the IFRS for SMEs (amendments due H1/2015)
  • Disclosure Initiative- Principles of Disclosure (discussion paper due Q2/2015)

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