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)
Upcoming Comment Deadlines