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Endorsement Status Report Update

| Tags: IFRS

EFRAG has issued its draft endorsement advice letter on IFRIC Interpretation 21 Levies, an Interpretation on the accounting for levies imposed by governments. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

Endorsement Status Report Update

| Tags: IFRS

EFRAG has issued its endorsement advice letters on the Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Assets, and Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

Endorsement Status Report Update

| Tags: IFRS

EFRAG has issued its draft endorsement advice letters on the Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Asset, and Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting. Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

Endorsement Status Report Update

| Tags: IFRS

On 27 June 2013 the IASB issued Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39). Therefore, EFRAG has updated the EFRAG Endorsement Status Report. Mer

IFRS for SMEs Update - June 2013

| Tags: IFRS, IFRS (IASB)

The IASB's IFRS for SMEs Update is a staff summary of news relating to theInternational Financial Reporting Standard for Small and Medium-sized Entities. Mer

IASB provides relief for novation of derivatives

| Tags: IFRS, IFRS (IASB)

IASB has published narrow-scope amendments to IAS 39 Financial Instruments: Recognition and Measurement entitledNovation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39). Mer

IASB issues proposals on bearer plants

| Tags: IFRS, IFRS (IASB)

IASB has published for public comment an Exposure Draft of proposals to include bearer plants within the scope of IAS 16 Property, Plant and Equipment. Mer

IASB publishes Guide for Micro-sized Entities Applying the IFRS for SMEs (2009)

| Tags: IFRS, IFRS (IASB)

IASB has issued guidance to help micro-sized entities apply the IFRS for Small and Medium-sized Entities (IFRS for SMEs). Mer

Endorsement Status Report Update

| Tags: IFRS

The Accounting Regulatory Committee (ARC) has voted in favour of the adoption of the Amendments to IFRS 10, IFRS 12 and IAS 27: Investment Entities (amendments issued by the IASB on 31 October 2012). Accordingly, EFRAG has updated the EFRAG Endorsement Status Report. Mer

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