IFRS Newsletter No. 05 – 2021
Andreas Barckow succeeds to Hans Hoogervorst as Head of the IASB for a first mandate as of July 1.
As the IASB changes its chairman and several Board members are replaced, the IASB's work plan is still ambitious, with major projects to be completed, such as the one on primary financial statements. As shown by the decisions made in June, maintenance of existing standards is also a priority for the Board which notably intends to propose limited amendments to IAS 7 and IFRS 7 in order to improve the information disclosed in the context of reverse factoring arrangements.
SUMMARY
- Introduction
- IFRS Highlights
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