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Amendments to IAS 7

| Tags: IFRS

The improvements to disclosures require companies to provide information about changes in their financing liabilities and come as a response to requests from investors for information that helps them better understand changes in a company’s debt. Mer

IASB Update - January 2016

| Tags: IFRS

IASB met in public from 19-20 January 2016 and discussed Insurance Contracts, Discount Rates Research, Fair Value Measurement and Revenue from Contracts with Customers. Mer

EFRAG endorsement status report

| Tags: IFRS

IASB has issued Amendments to IAS 12 Income Taxes entitled Recognition of Deferred Tax Assets for Unrealised Losses. As a result, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IASB issues narrow-scope amendments to IAS 12 Income Taxes

| Tags: IFRS

The amendments clarify how to account for deferred tax assets related to debt instruments measured at fair value. Mer

New Leases Standard, IFRS 16, is issued

| Tags: IFRS

IASB issued a new Leases Standard, IFRS 16, on 13 January 2016. It supersedes IAS 17 Leases (and related Interpretations) and is effective from 1 January 2019. Mer

EFRAG endorsement status report

| Tags: IFRS

On 13 January 2016, the IASB issued IFRS 16 Leases. As a result, EFRAG has updated the EFRAG Endorsement Status Report. Mer

Leasing standard forventet 13. januar 2016

| Tags: IFRS

Arbeidet med den nye leasing standarden er i sluttfasen og IFRS 16 Leases forventes klar 13. januar. Mer

Oppdatert veiledning pensjonsforutsetninger pr. 31.12.2015

| Tags: IFRS, Revisjon, Årsregnskap

Norsk RegnskapsStiftelse har oppdatert veiledende pensjonsforutsetninger som grunnlag for foretakenes egen vurdering og fastsettelse av disse. Mer

EFRAG endorsement status report

| Tags: IFRS

In the light of the endorsement by the EC of the Amendments to IAS 27: Equity Method in Separate Financial Statements, EFRAG has updated the EFRAG Endorsement Status Report. Mer

EFRAG endorsement status report

| Tags: IFRS

In the light of the endorsement by the EC of Amendments to IAS 1: Disclosure Initiative, EFRAG has updated the EFRAG Endorsement Status Report. Mer

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